FASB Codification Guide-2

Each subsection is identified by a title most

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: s-reference criteria. E2: Use the ―Cross Reference‖ feature of the System to list where text fragments from Statement of Financial Accounting Standards No. 143, Accounting for Asset Retirement Obligations, are currently located in the Codification. a. Sort the ―Cross Reference‖ results by Codification Topic. b. Identify each of the unique Codification Topics and glossary terms that appear in the ―Cross Reference‖ results. c. Click the ―START OVER‖ button to clear the cross-reference criteria. Lesson 14: Cross Referencing Codification Content and Its Sources 146 E3: Use the ―Cross Reference‖ feature of the System to list the source text fragments from which the glossary terms in Codification Section 323-10-20 have been taken. a. Sort the ―Cross Reference‖ results by standard type. b. Print the ―Cross Reference‖ results page. c. State the Standard Type, Standard Number, Paragraph/Label, and Sequence of the source of the definition of the Codification glossary term dividends. d. Click the ―START OVER‖ button to clear the cross-reference criteria. Problems P1: Use the ―Cross Reference‖ feature of the System to list where text fragments from Accounting Research Bulletin No. 43, Restatement and Revision of Accounting Research Bulletins, are currently located in the Codification. a. Be sure the ―Cross Reference‖ results are sorted by standard type. b. Cite the Codification paragraph where the text fragment from Chapter 7B, Paragraph 3, Sequence 219.1 of the source standard is currently located. c. Navigate to the Codification paragraph you cited in item ―b‖ above by clicking the link to the paragraph in the ―Cross Reference‖ results table. d. At the Section page to which you have navigated, print with sources. P2: Use the ―Cross Reference‖ feature of the System to list the source text fragments for the paragraphs in Section 470-20-15. a. Be sure the ―Cross Reference‖ results are sorted by Topic. b. Identify the source text fr...
View Full Document

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.

Ask a homework question - tutors are online