FASB Codification Guide-2

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Unformatted text preview: ―Text/Keyword‖ box (or SEARCH box) are not case-sensitive. For example, the keywords CASH and cAsH would yield the same search results. Another characteristic of the ―Text/Keyword‖ criterion (and SEARCH box) is that your search will return as matches both the singular and plural variations of the search keywords that you enter. For example: The words receivable and receivables appearing in content sources would each be considered to match the search keyword receivable. Similarly, the words receivable and receivables appearing in content sources would each be considered to match the search keyword receivables. Other variations of search keywords may be returned. For example, the word controlling appearing in a content source would be considered to match the search keyword control. Certain common words (for example, the) are ignored when entered as search keywords. Codification Reference The ―Codification Reference‖ criterion enables you to limit your advanced search to Codification Sections that share a common Topic, Subtopic, and/or Section number. It presents you with ―Topic,‖ ―Subtopic,‖ and ―Section‖ boxes, each of which will accept an identifying number. For each box, you can enter a number or leave it blank—whatever is appropriate for the search you want to perform. The flexibility of the ―Codification Reference‖ criterion is useful for accessing certain groups of Codification Sections that cannot readily be accessed in other ways. The use of this feature is illustrated by the following examples: 840-[blank]-15: This would limit the search to the Scope and Scope Exceptions Sections in all Subtopics of Topic 840. [blank]-10-[blank]: This would limit the search to the Overall Subtopics in all Topics that contain such a Subtopic. Lesson 12: Searching: Advanced Techniques 117 [blank]-[blank]-15: This would limit the search to the Scope and Scope Exceptions Sections in all Subtopics in all Topics. [blank]-10-15: This would limit the search to the Scope and...
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