Identify one of the key accounting issues and the relevant accounting literature. Provide a brief summary of the accounting rules for the one accounting issue you identify (including ASC reference)

(For example, if leases were identified as a key accounting issue then the summary of the accounting rules would address the four criteria for capitalizing lease contracts.)

Link:

http://www.sec.gov/Archives/edgar/data/723527/000093176303001862/dex991.htm