FASB Codification Guide-2

Background on xbrl xbrl is a standardized way to

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Unformatted text preview: which expands all collapsible Sections, and ―Show Standard,‖ which collapses all collapsible Sections. The content of Section 75 is never shown, although Section number and title are included within each Subtopic. Lesson 15: Assembling Content for Greater Efficiency 153 The same printing and annotation features used for Sections are available for assembled Subtopics. LESSON SUMMARY You can use the ―Combine Subsections‖ feature of the System to assemble, on a single page, all identically titled Subsections from all Sections of a Subtopic. You can use the System’s ―JOIN SECTIONS‖ feature to assemble, on a single page, all corresponding Sections from all Subtopics within a Topic. For Topics in the Industry Area, you can use the System’s ―JOIN ALL SUBTOPICS‖ feature to assemble, on a single page, all Subtopics within a Topic. Lesson 15: Assembling Content for Greater Efficiency 154 REINFORCE YOUR LEARNING Question Q1: What is the difference between the ―JOIN SECTIONS‖ and ―JOIN ALL SECTIONS‖ features of the System? Exercises E1: In the System, navigate to the Overview and Background Section of Subtopic 260-10. a. Use the ―Combine Subsections‖ feature to assemble, on a single page, the Master Limited Partnerships Subsections within the Subtopic. b. Cite the Subtopic’s Sections in which a Master Limited Partnerships Subsection is present. E2: Use the ―JOIN SECTIONS‖ feature of the System to assemble, on a single page, the Disclosure Sections (both FASB and SEC) of Subtopics 10, 30, and 946 of Topic 505. Then use the ―Printer Friendly with sources‖ feature to print the page on which the Sections have been assembled. E3: Use the ―JOIN ALL SUBTOPICS‖ feature of the System to assemble, on a single page, all Subtopics of Topic 952. Which three standardized Sections are present within every Subtopic of the Topic? (Hint: Expand the ―Table of Contents‖ outline at the top of the page on which the Subtopics have been assembled.) Problems P...
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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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