Halliwell Company determines that the fair value of some of its assets and liabilities is very difficult to ascertain due to lack of available market data and observable inputs. Therefore, Halliwell measures these assets and liabilities using Level 3 unobservable inputs. In trying to determine what types of unobservable inputs are appropriate to value these assets and liabilities (or how to develop unobservable inputs), Halliwell should refer to what FASB Codification reference?