FASB Statement of Financial Accounting Standard (FAS) 123R A240 h AICPA Statement of Position (SOP) 94-6 10 AICPA Statement of Position (SOP) 64-6 10 AICPA Statement of Position (SOP) 94-6 10 FASB Codification 320-10-65-1 FASB Codification 320-10-50-7 FASB Codification 320-10-50-7 FASB Codification 320-10-65-1 FASB Codification 320-10-50-7 FASB Codification 320-10-65-1 FASB Codification 320-10-50-7 FASB Codification 320-10-65-1 FASB Statement of Financial Accounting Standard (FAS) 115 FASB Statement of Financial Accounting Standard (FAS) 115 FASB Codification 320-10-65-1 FASB Codification 325-20-50-1 FASB Codification 820-10-65-4