FASB Codification Guide-2

Complex paragraphs in pre codification standards were

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Unformatted text preview: located within the Codification. IDENTIFYING SOURCES OF CODIFICATION CONTENT As explained above, one way that you can use the ―Cross Reference‖ feature of the System is to identify the pre- and post-Codification sources of Codification content. This is known as cross-referencing ―By Codification.‖ To cross-reference ―By Codification,‖ you must specify a particular Codification Topic, Subtopic, Section, or paragraph. Recall from Lesson 5 that each of those content units can be cited entirely by number. Accordingly, the ―Cross Reference‖ page of the System presents you with boxes into which you may type the numeric citation of a particular Codification content unit. Lesson 14: Cross Referencing Codification Content and Its Sources 138 Look Now Click the “Cross Reference” link near the top of any System page. To Cross-Reference by Codification Click the ―Cross Reference‖ link at the top of any System page to go to the ―Cross Reference‖ page. In the ―Topic,‖ ―Subtopic,‖ ―Section,‖ and ―Paragraph‖ boxes located beneath the heading ―By Codification,‖ type the numeric identifier(s) corresponding to the Codification Topic, Subtopic, Section, or paragraph whose sources you want to identify. (To clear all boxes, click the START OVER button.) For example, enter 230 in the ―Topic‖ box, 10 in the ―Subtopic‖ box, 45 in the ―Section‖ box, and 17 in the ―Paragraph‖ box. Click the GENERATE REPORT button. The System will display the cross-reference results in a table on the ―Cross Reference‖ page, below the GENERATE REPORT and START OVER buttons. The results table lists all of the source text fragments that can be traced to the Codification content unit you specified. As shown in the following screen image, the results table indicates that paragraph 230-10-45-17 was derived from a text fragment appearing in the Discussion portion of Issue 02-6 and seven text fragments from paragraph 23 of Statement 95. Lesson 14: Cross Referencing Codification Content and Its Sources 139 Working with “By Codification” Cross Reference Results Source fragments are identified by standard type, standard number, paragraph/label, and sequence attributes. The standard types are identif...
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