Locate the original FASB standard (Statement of Financial Accounting Standards No. 5), or "FAS 5." You can find this by going to fasb.org, then Standards, then Accounting Standards Codification. Within the Codification, look for the blue ribbon on the left and scroll down to find Other Sources. Within this menu, go to Pre-Codification Standards. Does this standard address: The accounting for gain contingencies only Neither the accounting for gain nor the accounting for loss contingencies. The accounting for both gain and loss contingencies The accounting for loss contingencies only In what paragraph of FAS 5 does the Basis for Conclusions begin? Par. 104 Par. 21 Par. 46 Par. 55