Unformatted text preview: itself because each Subsection’s title
is unique only within the same Section. As such, a Topic, Subtopic, Section, and Subsection
together are the necessary and sufficient elements of a Subsection citation.
Paragraph Groups: Because each paragraph within each Section is numbered
uniquely and consecutively, it is possible to effectively cite a specific paragraph group by
citing the range of specific paragraphs that make up the paragraph group. This approach is
especially useful if a paragraph group is nested within other paragraph groups.
Paragraphs: When citing a paragraph, it is necessary to specify the Section to which
the paragraph belongs as well as the paragraph itself because each paragraph’s number is
unique only within the paragraph’s Section. As such, a Topic, Subtopic, Section, and
paragraph together are the necessary and sufficient elements of a paragraph citation.
Subparagraphs: To cite a specific subparagraph, specify the subparagraph by letter
along with the paragraph to which it belongs. Simply referring to ―subparagraph (b)‖ would
not accurately and completely identify a specific subparagraph in the Codification. Lesson 5: Citing Codification Content 47 Where Am I?
Lesson 4 that you
can position your
over a paragraph
number to display
context in a popup box. CITATION STYLES
The elements of Codification citations can be presented in different ways. In other
words, there are different citation styles that you can use as you write accounting policies,
financial-statement note disclosures, presentations for clients, articles for publication, and so
There is no single style that is best for all situations. The following material will
explain the different citation styles and will help you choose an appropriate style for a given
situation. General Considerations
It is important to convey that a citation refers specifically to the Codification and not
some other source of guidance. Sometimes this can be done at or before the first Codification
citation in a document so there is no need to make the reference for every citation. Most of...
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- Fall '09
- ........., Financial Accounting Standards Board