Exercise 1-4 (Static) FASB codification research [LO1-3] Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org) and select Basic View for free access. Determine the specific citation for each of the following items: Required: The topic number for business combinations. The topic number for related party disclosures. The specific seven-digit Codification citation (XXX-XX-XX) for the initial measurement of internal-use software