FASB Codification Guide-2

120 using the narrow feature

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Unformatted text preview: .........................120 Using the ―Narrow‖ Feature ..............................................................................120 PART IV: Skills for Special Situations Lesson 13: Keeping Track of Changes to the Codification .................... 128-135 How the Codification is Updated .......................................................................129 Working with Status Sections ............................................................................129 Using the ―Recently Issued‖ Feature .................................................................130 Using ―Related Exposure Draft‖ Links..............................................................132 Lesson 14: Cross Referencing Codification Content and Its Sources ... 136-147 Background on Cross Referencing ....................................................................137 Identifying Sources of Codification Content .....................................................138 Identifying Where Source Content is Located in the Codification ....................141 Printing Codification Content with Sources ......................................................144 Table of Contents iii Lesson 15: Assembling Content for Greater Efficiency ......................... 148-156 Using the ―Combine Subsections‖ Feature ........................................................148 Using the ―JOIN SECTIONS‖ Feature ..............................................................150 Using the ―JOIN ALL SUBTOPICS‖ Feature...................................................153 Lesson 16: Working with XBRL Elements .............................................. 157-165 Background on XBRL .......................................................................................157 The U.S. GAAP Financial Reporting Taxonomy (UGT) ..................................159 Identifying XBRL Elements That are Linked to a Subtopic..............................160 Identifying XBRL Elements That are Lin...
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