FASB Codification Guide-2

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Unformatted text preview: e number in parentheses to the right of each listed Area’s title indicates the number of matching Sections in that Area. To the left of each listed Area’s title is a checkbox. You can put a checkmark in any Area’s checkbox to select the Area; multiple Areas may be selected. When you click the GO button located below the list of Areas, your search results will be narrowed to include only those Sections that are located within the Area(s) you selected. More specifically, selecting one or more Areas and clicking the GO button re-executes the search using the selected Area(s) as a criterion in addition to your original search criteria, and the search results displayed will be a subset of your original search results. When your ―By Area‖ results are returned, you can repeat this process to narrow by Topic, and then by Subtopic. Whenever you perform a search that produces a large number of search results, be sure to review the list of Areas on the CODIFICATION tab of the ―Search Results‖ page to determine whether any seem to be particularly relevant to your research. By using the ―Narrow by Area/Topic/Subtopic‖ feature, you can focus on the search results that are more likely to be relevant to your research. Lesson 12: Searching: Advanced Techniques 121 TIP FOR SUCCESS: Start with a Few Generic Keywords When performing a simple or advanced search, you should avoid entering many highly specific search keywords unless you are sure that they are the exact words used in the Codification. It is generally more effective to enter fewer and/or less specific search keywords at first and then apply the ―Narrow‖ feature to your initial search results. This is why, in the Lesson Scenario at the beginning of this lesson, LeeAnn purposely did not include the keywords useful life in her original search criteria. Including too many keywords in your initial search increases the likelihood that no search results will be found and also makes it more difficult to guess which search keywords (s) might need to be revised. For similar reasons, LeeAnn eventually decided to use the generic phrase intangible asset as her ke...
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