Base it on the accounting topic of fair value, Perform research on this topic in the FASB codification (use can also use your textbook for initial guidance but please use the references from the codification). Apply what you learned in your research to two publicly held companies. You can use the Sec.gov website to search annual reports by accounting topic. Write a three page report evaluating the impact the accounting literature or specific standard had on each of your companys financial statements. The report should include background on the accounting topic you selected assume I know nothing about this accounting topic and you need to explain to me the key points. Please include exhibits/excerpts from your selected companies financial statements for reference.