Answer the following questions regarding the Codification and search strategies.

a$.$ A researcher locates preliminary guidance in the Subsequent Measurement section and wants to ensure a thorough search by reviewing all areas of "required reading." Which of the following steps is not considered "required reading"?

Question Blank $1$ of $4$

Search the web for accounting firm guide books

b$.$ Guidance currently issued by the FASB to update the Codification is called $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$ Is this guidance considered "authoritative" in its own right?

Question Blank $2$ of $4$

Accounting Standards Updates $($ASUs$)$; yes, these are authoritative in their own right

c$.$ Which section is considered a good source of general information, but should typically not be cited as a source?

Question Blank $3$ of $4$

Overview and Background $(05)$

d$.$ Which section provides guidance on how to measure changes in an item$$s value after initial measurement?