The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. You will complete research during this collaboration to find the specific ciation that describes examples of circumstances under which an investment in debt is available to be sold and therefore should not be classified as held-to-maturity. Within your initial post, you will provide the Requirement, Topic, Subtopic, Section, and Paragraph numbers. Additionally, upon reading the information, you will discuss how this impacts financial statement reporting. After completing your initial post, you will respond to two peers based on the guidelines listed below: REQUIREMENTS: - Your initial post should answer the questions above with a minimum of 150 words - You are two respond to two peers with added value discussion board posts of a minimum 125 words - Please document any sources you utilized from outside the textbook - NO LATE SUBMISSIONS ARE ALLOWED - Please review the collaboration grading rubric posted in Chapter 0 for grading information