FASB Codification Guide-2

v vi part

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Unformatted text preview: .......................................................... v-vi PART I: Core Skills Lesson 1: Getting Started with the Codification ........................................... 1-10 Recognizing When to Consult the System.............................................................1 Logging In ..............................................................................................................3 How the Codification Content is Organized ..........................................................5 How to Navigate through the Codification Content ..............................................6 How to Find Relevant Guidance by Systematically Browsing the Codification Content ............................................................................................7 Logging Out .........................................................................................................8 Lesson 2: Navigating the Codification ......................................................... 11-21 Identifying Relevant Areas ..................................................................................12 Identifying Relevant Topics .................................................................................12 Identifying Relevant Subtopics ............................................................................16 Assembling All Sections within a Subtopic.........................................................18 Lesson 3: Working with Section-Level Content .......................................... 22-34 Identifying Relevant Sections ..............................................................................23 Finding and Distinguishing between FASB Guidance and SEC Guidance .........26 Systematically Browsing Content within Sections ..............................................28 How Content Is Organized within Each Section .................................................29 FASB versus SEC Content within Sections ..................................................
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This note was uploaded on 03/27/2014 for the course ECON 12586 taught by Professor Yorambarzel during the Fall '09 term at University of Washington.

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