A researcher is looking for Recognition guidance for a public company. He has reviewed the Scope and Recognition sections and has found some information that is on point. Which of the following are 3 other sources of "Required Reading" that he should consult, for his search effort to be thorough?

Select one or more:

Read any preceding paragraphs that are related to the paragraphs he has found (as indicated by >>).

Consult the SEC sections, if his company is public, to see whether there is guidance on Recognition.

Consult the Initial Measurement section, to see whether there is guidance on Recognition.

Consult the Implementation Guidance section, to see whether there is guidance on this Recognition issue.