FASB Codification Guide-2

An xbrl taxonomy is a collection of specific xbrl

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Unformatted text preview: thin the System, each paragraph citation or glossary term citation in an XBRL element’s listing is a link that you can click to navigate to a cited paragraph or glossary term. To date, pending content (as explained in Lesson 7) has not been included in XBRL Elements Sections. Additionally, the archiving process (as explained in Lesson 8) has not been applied to XBRL Elements Sections even though the content of such Sections has changed. The ―Printer Friendly‖ feature of the System is available via the ―Print‖ feature located on the bottom toolbar of each Section 75 page. As explained in Lesson 6, that feature enables you to print the page. IDENTIFYING XBRL ELEMENTS THAT ARE LINKED TO A PARAGRAPH OR GLOSSARY TERM When you browse paragraph-level content or Section 20 glossary terms in the System, it is easy to determine whether or not any XBRL elements in the development UGT are linked to a specific Codification paragraph or term. Just look for an ―XBRL ELEMENTS‖ link at the end of the paragraph or glossary term. If present, it will be displayed immediately to the left of the ―SUBMIT FEEDBACK‖ link. The presence of an ―XBRL ELEMENTS‖ link indicates that there is at least one XBRL element that is linked to the paragraph/term. The absence of such a link indicates that there are no XBRL elements that are linked to the paragraph/term. Lesson 16: Working with XBRL Elements 161 Look Now Go to the landing page for Section 310-10-75. Scroll down to see the content of Section 310-10-S75 on the same page. Deprecated Elements As you work with XBRL elements, you may notice that some elements have been designated as “deprecated.” Because they are obsolete, the use of deprecated elements is discouraged. To view a list of the XBRL elements that are linked to a specific paragraph/term, click the ―XBRL ELEMENTS‖ link. A box labeled ―XBRL elements that reference this paragraph‖ will be displayed at the end of the paragraph/term. The XBRL elements that ar...
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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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