Which section of the Accounting Standards Codification (ASC) you might you read first if you are unfamiliar with a topic and need general information? Section 05: Overview and Background Section 10: Objectives Section S99: SEC Materials Section 40: Derecognition Section 50: Disclosure Section 15: Scope Section 55 Implementation Guidance and Illustrations Section 30: Initial Measurement Section 45: Other Presentation Matters Section 35: Subsequent Measurement