Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Required:

Determine the specific citation for accounting for each of the following items: 1. What alternative approaches can be used to estimate variable consideration? 2. What alternative approaches can be used to estimate the stand-alone selling price of performance obligations that are not sold separately? 3. What determines the timing of revenue recognition with respect to licenses of symbolic intellectual property? 4. What indicators suggest that a seller is a principal rather than anagent?