FASB_Codification_References - Referencing the FASB...

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Referencing the FASB Codification Referencing the Codification in footnotes and other documents As noted in the previous two sections of this Notice, the approach for referencing Codification content differs significantly from the approach for referencing previous accounting standards. References to the Codification follow an established pattern, while references to previous accounting standards varied by type of standard. Broad references in footnotes While the FASB does not provide guidance in how specific requirements of GAAP are referred to in footnotes of financial statements, it notes that prior to the issuance of the Codification it was not unusual for footnotes to refer to specific standard numbers (for example, “as required by Statement 133). Since these references are no longer the source of GAAP, such references will change. The FASB encourages the use of plain English to describe broad Topic references in the future. For example, to refer to the requirements of the Derivatives and Hedging Topic, we suggest a reference similar to “as required by the Derivatives and Hedging Topic of the FASB Accounting Standards Codification." Detailed references in other documents For purposes of establishing a consistent referencing approach for items such as working papers, articles, textbooks, and other similar items, the FASB suggests the following approach for referencing Codification content from outside the Codification: 1. FASB ASC {Codification reference}, for example: a. Topics—FASB ASC Topic 310 [, Receivables] b. Subtopics—FASB ASC Subtopic 310-10 [, Receivables – Overall] c. Sections—FASB ASC Section 310-10-15 [, Receivables – Overall – Scope] d. Paragraph—FASB ASC paragraph 310-10-15-2 e. Subparagraph—FASB ASC subparagraph 310-10-15-2(a). Source: FASB Accounting Standards Codification™ Notice to Constituents (v 2.0), pp. 20-21
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APA Style Guide 6 th Edition Section 7.03 Technical and Research Reports Technical and research reports, like journal articles, usually cover original research but may or may not be peer reviewed. They are part of a body of literature sometimes referred to as gray literature , which “can serve a valuable supplementary role to formal publication, including additional resources, details, research methods and experimental techniques” (“Gray literature,” 2006). Format references to technical and research reports as you would
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FASB_Codification_References - Referencing the FASB...

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