Access the FASB Accounting Standards Codification at the FASB website (www. fasb. org). Determine the specific citation for each of the following items: Required: 1. The topic number for business combinations. 2. The topic number for related party disclosures. 3. The specific seven-digit Codification citation (XXX-XX-XX) for the initial measurement of internal-use software. 4. The specific seven-digit Codification citation (XXX-XX-XX) for the subsequent measurement of asset retirement obligations. 5. The specific seven-digit Codification citation (XXX-XX-XX) for the recognition of stock compensation.

Answer and Explanation:

The number of topics for merger and acquisition:

⇒  It's ASC  805

The specific topic amount for related party revelations:

⇒  It's ASC 850

The subject, subtopic, as well as section amount for initial internal-use software assessment:

⇒  It's ASC 350–40–30

"Intangibles – Goodwill as well as Other – Internal – utilization Software – Initial Calculation".

Again for corresponding calculation of asset retirement responsibilities, the subject, specific topic as well as segment quantity:  

⇒  It's ASC 410–20–35 FASB

The subject, specific topic, as well as segment quantity for stock recompense identification:  

⇒  ASC 718-10–25 FASB

answer; intellectual property protection;

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