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E3-13 FASB codification research LO3-4 The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. Required: 1. Obtain the

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E3-13 FASB codification research LO3-4 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 the disclosure of accounting policies using the FASB Account- ing Standards Codification at the FASB website (www.fasb.org). Identify the topic number that provides guidance on information contained in the notes to the financial statements. 2. What is the specific citation that requires a company to identify and describe in the notes to the financial statements the accounting principles and methods used to prepare the financial statements? 3. Describe the disclosure requirements. CODE

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