Provide FASB codification and citation for the questions below

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.)