Exercise 11-34 (Static) FASB codification research [LO11-8] Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine each of the following: Required: 1. The topic number (Topic XXX) that provides guidance on accounting for the impairment of long-lived assets. 2. The specific eight-digit Codification citation (XXX-XX-XX-X) that discusses the disclosures required in the notes to the financial statements for the impairment of long-lived assets classified as held and used. Requirement Topic 1 2 Subtopic Section Paragraph