Chapter 5
1.Accounting Standards Update (ASU), paragraph 14.
2.ASU, paragraph 29.
3.ASU, paragraph 52.
4.ASU, paragraph 73.
5.Ernst & Young (2011).
6.Ernst & Young (2011).
7.ASU, paragraph 76.
8.ASU, paragraph 35–37.
9.Ernst & Young (2011).
10.ASU, paragraph 91.