E 7-9 FASB codification research The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. Required: 1. Obtain the relevant authoritative literature on accounting for accounts receivable using the FASB's Codification L07-5 Research System at the FASB website (www.fasb.org). What is the specific citation that describes the informa- tion about loans and trade receivables that is to be disclosed in the summary of significant accounting policies? 2. List the disclosure requirements