Provide FASB codification and citation for the questions below

Question 1 :

For each period that an income statement is presented, what must a company disclose about its EPS?

Question 2

Your client, Marshall Company, is planning to invest some of its excess cash in 5-year revenue bonds issued by the county and in the stock of one of its suppliers, Huntington Co. Huntingtons shares trade on the over-the-counter market. The company would like you to conduct some research on the accounting for these investments. Since the Huntingtons shares do not trade on one of the large stock markets, Marshall argues that the fair value of this investment is not readily available. According to the authoritative literature, when is the fair value of a security readily determinable? (Hint: Glossary may be used to support the answer.)

Question 3 :

Employees at your company disagree about the accounting for sales returns. The sales manager believes that granting more generous return provisions can give the company a competitive edge and increase sales revenue. The controller cautions that, depending on the terms granted, loose return provisions might lead to non-GAAP revenue recognition. The company CFO would like you to research the issue to provide an authoritative answer on right to return and Bill and Hold.