Unformatted text preview: hrases themselves are known as glossary terms. Lesson 9: Working with Glossaries 84 There are three glossary features within the System: Pop-up glossary term definitions Section 20 glossaries What’s
Included? The Master Glossary. Each of the three features represents an alternative way for System users to access
glossary term definitions. Pop-Up Glossary Term Definitions The Codification
does not provide
a definition for
term you might
for words and
FASB/SEC. In the System, the first instance of a glossary term in each Subsection of a given
Subtopic is indicated in blue with a dashed underline. To display the definitions of those
glossary terms in a pop-up box, position your mouse pointer over the term.
For example, if you position your mouse pointer over the term, noncontrolling
interest, in paragraph 480-10-15-6, you will see the following: You may also click an underlined term to navigate to the term’s definition as found
within Section 20, Glossary, of the same Subtopic. Read on to learn more about Section 20. Section 20 Glossaries
If glossary terms exist within the FASB guidance in a Codification Subtopic, the
Subtopic will contain a Section 20, which lists the glossary terms that are used in the FASB
Sections of the Subtopic along with the definition of each term. Definitions of glossary terms
that are used in the SEC Sections of a Subtopic are located in Section S20.
If a Subtopic contains both Sections 20 and S20, navigating to either Section within
the System will take you to a page that contains the content of both Sections. On such pages,
the SEC Section content will be shown in its entirety below all the FASB Section content, in
a box having a black ―Securities and Exchange Commission (SEC)‖ header. Unless explicitly
stated otherwise, all material in this Learning Guide that pertains to Section 20 pertains
equally to Section S20.
In the Sy...
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- Fall '09
- ........., Financial Accounting Standards Board