FASB Codification Guide-2

Accountingdefined benefit pension plans 962 plan

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Unformatted text preview: 46 Financial Services—Investment Companies 948 Financial Services—Mortgage Banking 950 Financial Services—Title Plant 952 Franchisors 954 Health Care Entities 958 Not-for-Profit Entities 960 Plan Accounting—Defined Benefit Pension Plans 962 Plan Accounting—Defined Contribution Pension Plans 965 Plan Accounting—Health and W elfare Benefit Plans 970 Real Estate—General 972 Real Estate—Common Interest Realty Associations 974 Real Estate—Real Estate Investment Trusts 976 Real Estate—Retail Land 978 Real Estate—Time-Sharing Activities 980 Regulated Operations 985 Software 995 U.S. Steamship Entities The preceding list of Topics is a useful reference, but not a necessary one. In the System, it is possible to view the Topics in any Area without navigating to the Area’s landing page. All you need to do is position your mouse pointer (i.e., point without clicking) over an Area link (remember that the Area links appear on the left-hand side of every page in the System, near the top of the page). Lesson 2: Navigating the Codification 13 When you hover over an Area link, a pop-up menu will be displayed listing the Area’s Topics. The pop-up menu will also display any Topic groups (as described below) that the Area contains. For example, hovering over the Expenses Area link on any page of the System displays the following pop-up menu: Notice that the Topics contained within the Expenses Area are listed in the pop-up menu, and, in the case of the ―71X - Compensation‖ Topic group (i.e., Topics 710 through 718), there is a single item in the pop-up menu for the group, not for each individual Topic within the group. However, you can position your mouse pointer over the Topic group in the pop-up menu to display a submenu that lists the individual Topics within the group. For example, hovering over the Expenses Area link and then hovering over the ―71X - Compensation‖ Topic group displays: Lesson 2: Navigating the Codification 14 Watch Where You Position Your Mouse Pointer An Area’s pop-up menu will remain display...
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