When a company records a deferred tax asset, it may need to also report a valuation allowance if it is "more likely than not" that some portion or all of the deferred tax asset will not be realized. Required: 1. Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). What is the specific nine-digit Codification citation (XXXXXXXXX) that describes the guidelines for determining the disclosure requirements pertaining to how a firm should determine whether a valuation allowance for deferred tax assets is needed