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USING THESE TWO Financial Accounting Standards Board (FASB 2008). Statement of Financial Accounting Standards No. 57 Related Party Disclosures. Financial Accounting Standards Board (FASB 2020). Accounting Standards Codification 850 Related-Party Transaction. ANSWER THE FOLLOWING QUESTION: The current FASB Accounting Standards Codification (ASC) system/format dates back to 2009. Before that FASB Accounting Standards consists of Statements of Financial Accounting Standards (SFAS). For the most part there have not been major changes in the substance of GAAP, but the two systems are different in how they organize GAAP. What is the style/format difference between the pre-2009 SFAS and the post- 2009 ASC