Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org) and select Basic View for free access. Determine the specific eight-digit Codification citation (XXX-XX-XX-X) for accounting for each of the following items: The disclosure required in the notes to the financial statements for pension plan assets. Recognition of the net pension asset or net pension liability. Disclosures required in the notes to the financial statements for pension cost for a defined contribution plan