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Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org) and select Basic View for free access. Required: Indicate the specific seven-digit Codification citation (XXX-XX-XX) for each of the following items: Accounts receivables from related parties should be shown separately from trade receivables. The definition of cash equivalents. (Hint: See Statement of Cash Flows.) The requirement to value notes exchanged for cash at the cash proceeds. The two conditions that must be met to accrue a loss on an accounts receivable.
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