FASB Codification Guide-2

E4 navigate to section 815 10 75 cite the

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Unformatted text preview: e listed in the box are grouped according to the granularity of their references. Elements that reference a paragraph as a whole are grouped together, while elements that reference individual subparagraphs are grouped by the subparagraph that they reference. Within each group, elements are listed in alphabetical order. There may be a vertical scroll bar on the right-hand side of the box. If so, you will need to scroll down in the box to view all of the elements. To illustrate the ―XBRL Elements‖ feature of a specific paragraph, the following screen image shows the landing page for Section 310-10-50, scrolled down to show the end of paragraph 17, where the XBRL elements that are linked to the paragraph have been displayed. Each element listed in the box is a link that you can click to navigate to the Section 75 page within the same Subtopic. If you display the XBRL elements that are linked to a specific paragraph/term, the link at the end of the paragraph/term changes to ―HIDE XBRL ELEMENTS.‖ Click that link to hide the XBRL elements box. Lesson 16: Working with XBRL Elements 162 Look Now Go to paragraph 310-10-50-17. Scroll down to the end of the paragraph (past any pending content) to observe the “XBRL ELEMENTS” link. Click the link to display a list of the XBRL elements that are linked to the paragraph. IDENTIFYING PARAGRAPHS AND/OR GLOSSARY TERMS TO WHICH AN XBRL ELEMENT IS LINKED When you browse the content of a Subtopic’s Section 75 in the System, it is easy to determine the specific Codification paragraphs and/or glossary terms to which an XBRL element in the development UGT is linked. As explained earlier in this lesson, each XBRL element’s listing in Section 75 includes citations of all paragraphs and glossary terms that are referenced by the element. The citations are divided into two groups: paragraphs/terms that are in the same Subtopic as the Section 75 that you are browsing vs. those that are in other Subtopics. Within both groups, each citation is a link that you can click to navigate to the cited paragraph/term. LESSON SUMMARY Entities around the...
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