FASB Codification Guide-2

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Unformatted text preview: ked to a Paragraph or Glossary Term ..................................................................................................161 Identifying Paragraphs and/or Glossary Terms to Which an XBRL Element Is Linked ............................................................................................163 Lesson 17: Providing Feedback on the Codification .............................. 166-174 Using the System’s Feedback Features..............................................................166 Submitting Feedback on Specific Content .........................................................167 Submitting General Feedback ............................................................................170 Appendix A: Answer Key .......................................................................... 175-194 Table of Contents iv READ THIS Getting the Most Out of This Guide FIRST Introduction Welcome to the FASB Learning Guide for the Codification Research System. The FASB Accounting Standards Codification® (hereafter referred to as the Codification) is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities in the United States. The FASB’s Codification Research System (hereafter referred to as the System) provides access to the Codification content. The purpose of this Learning Guide is to help you acquire the knowledge, skills, and abilities that you will need in order to use the System effectively and efficiently. This Learning Guide was written for anyone who: Must research authoritative financial accounting and reporting standards applicable to nongovernmental entities in the United States, as documented in the Codification; and Intends to use the ―Professional View‖ of the System in performing such research. (Many of the features discussed in this guide are not included in the ―Basic View‖.) The emphasis in this Learning Guide is on ―learning by doing.‖ Be prepared to practice what you are learning as you read about it. U...
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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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