FASB Codification Guide-2

Browsing the search results by default the search

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Unformatted text preview: RY. For example, if you enter the keywords interest paid operating cash flow in the SEARCH box, select the ―Codification‖ option, and click the GO button, the ―Search Results‖ page shown in the following screen image will be displayed. Observe the CODIFICATION and GLOSSARY tabs. Lesson 11: Searching: Fundamental Techniques 105 Try It Now Enter the keywords interest paid operating cash flow in the SEARCH box, select the “Codification” option, then click the GO button. Understanding the CODIFICATION Tab When the ―Search Results‖ page is first displayed, the CODIFICATION tab is active. Later, you can click the tab to activate it if it is not active. The CODIFICATION tab lists the Codification Sections (other than Sections 20 and 75) that match your search criteria. For simple searches, a matching Se ction is one in which all of your search keywords are present. The number in parentheses to the right of the word CODIFICATION indicates the number of matching Sections. For example, in the preceding screen image, there are 47 matching Sections. Each matching Section is cited in ―breadcrumb‖ style, incorporating both the numbers and titles of the cited Topic, Subtopic, and Section. For example, in the preceding screen image, the first Section listed is ―230 Statement of Cash Flows > 10 Overall > 45 Other Presentation Matters.‖ Immediately beneath each Section citation, the title of each Subsection (for example, ―General‖) in which a search keyword appears is displayed along with an excerpt from the Subsection. Instances of search keywords are highlighted in the excerpts. TIP FOR SUCCESS: Working with the CODIFICATION Tab Reviewing the Section citations and Subsection excerpts on the CODIFICATION tab may help you identify the matching Sections that are most likely to be relevant to your research questions. Browsing the Search Results By default, the search results listed on the CODIFICATION tab are displayed in groups of 10. Only one group at a time is displayed on the tab...
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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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