Part $2-$Continue working on the financial information of the company you did select in part $1$ of the project. Target Corp, THT on New York Stock Exchange $($NYSE$)$ or American AilinesGropi Inc. using the EDGAR database.

If you selected Target Corp, look at $10-$K $($annual reports$)$ and $10-$Q $($quarterly reports$)$ and open the May $28,202110$Q:Quarterly report for quarter ending May $1,2021$ and in that file look for the Condensed Consolidated Statement of Financial Position at May $1,2020,$

If you selected American Airlines Group $($AAL$),$ look at $10-$K $($annual reports$)$ and $10-$Q $($quarterly reports$)$ and open the April $22,202110$Q:Quarterly report for quarter ending March $31,2021$ and in that file look for the Condensed Consolidated Balance Sheet at March $31,2020$ Inline XBRL Viewer $($sec$.$gov$).$

Find a proposed standard from the current or prior year that is related to this course $($asset$-$type transactions only$)$ in the FASB Codification system. Prepare a $2-3$ page summary of the FASB proposal highlighting what changed, why, and the potential impact on the financial statements and disclosures of the company you have selected.