FASB Codification Guide-2

Each codification subsection paragraph group

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Unformatted text preview: h Section’s title and number are unique only within the Section’s Subtopic. As such, a Topic, Subtopic, and Section together are the necessary and sufficient elements of a Section citation. Simply referring to Section 25 (or the Recognition Section) would not accurately and completely identify a specific Section in the Codification. Content within a Section Citing specific content within a specific Codification Section is more challenging than citing content at the Section level and above. Recall from Lesson 3 that the way in which content is organized within each Section varies. In particular, Sections other than 20, Glossary, and 75, XBRL Elements, contain hierarchy levels that may include Subsections, paragraph groups, paragraphs, and subparagraphs. Each Codification Subsection, paragraph group, paragraph, and subparagraph within a Section has either a title or a concise identifier, as summarized below: Lesson 5: Citing Codification Content 46 Glossary and XBRL Elements Sections Citations of content within Glossary and XBRL Elements Sections are explained in Lessons 9 and 16, respectively. Hierarchy Level Has Title? Concise Identifier Uniquely Identified Within Citation Example(s) Subsection Yes None Each Section “The General Subsection of Section 840-10-25 “ Paragraph Group* (may have multiple levels of nesting) Yes None Each paragraphgroup level within each Subsection “Paragraphs 840-1025-15 through 25-17” Paragraph No Number consisting of one or more digits (may be followed by one or more uppercase letters) Each Section “Paragraph 840-1025-1” Subparagraph* No One or more lowercase letters Each paragraph “Paragraph 840-1025-1(b)” * Not always present Based on the preceding information, it is possible to identify the necessary and sufficient elements of Codification citations at the Subsection, paragraph group, paragraph, and subparagraph levels. Subsections: When citing a Subsection, it is necessary to specify the Section to which the Subsection belongs as well as the Subsection...
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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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