Access the FASB Accounting Standards Codification at the FASB website $($www$.$fasb.org$)$ and select Basic View for free access.

Required:

Identify the Codification topic number that provides guidance on fair value measurements.

What is the specific seven$-$digit Codification citation $($XXX$-$XX$-$XX$)$ that lists the disclosures required in the notes to the financial statements for each major category of assets and liabilities measured at fair value?