FASB Codification Guide-2

Alternatively specific proposed asu exposure drafts

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Unformatted text preview: e ASU. Also on the page are two useful features for working with the listed ASUs: An outline that summarizes the ASUs issued in the year you selected: Clicking any ASU title in the outline will instantly scroll the page down to the ASU’s summary and document link. FASB and SEC checkboxes: To include ASUs that pertain to FASB guidance, be sure there is a checkmark in the FASB checkbox. Similarly, to include ASUs that pertain to SEC guidance, be sure there is a checkmark in the FASB checkbox. To exclude ASUs pertaining to either FASB guidance or SEC guidance, make sure the corresponding checkbox is empty. Alternatively, you can consult the Status Section of each Subtopic for access to all ASUs that pertain to changes in the Subtopic’s content. Recent ASUs can also be accessed using the ―Recently Issued‖ feature. These alternative methods of accessing ASUs are discussed in Lesson 13. Lesson 10: Working with Nonauthoritative Content 97 Try It Now Use the “Accounting Standards Updates” feature to list the ASUs issued in 2010. Proposed Accounting Standards Updates The ―Proposed Accounting Standards Updates‖ feature provides access to Exposure Drafts of proposed ASUs that are currently outstanding. For each proposed ASU listed on the ―Proposed Accounting Standards Updates‖ page, a summary description is provided along with a link you can click to access an electronic version of the document. The page also contains an outline that summarizes the proposed ASUs issued in the year you selected. Clicking any proposed ASU title in the outline will instantly scroll the page down to the proposed ASU’s summary and a link to the electronic version. Alternatively, specific proposed ASU Exposure Drafts may also be accessed from the RELATED EXPOSURE DRAFT links that appear at the beginning of related Subsections. Recent proposed ASUs can also be accessed using the ―Recently Issued‖ feature. These alternative methods of accessing proposed ASUs are discussed in Lesson 13. Try It Now Use the “Proposed Accounting Standards Updates” featu...
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