FASB Codification Guide-2

Identify which mus affected topic 954 or one of its

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Unformatted text preview: re to list outstanding Exposure Drafts that were issued in the previous calendar year. Other Exposure Documents The ―Other Exposure Documents‖ feature provides access to exposure documents other than proposed ASUs that are currently outstanding. For each Other Exposure Document listed on the ―Other Exposure Documents‖ pages, a summary description is provided along with a link you can click to access an electronic version of the document. The page also contains an outline that summarizes the Other Exposure Documents issued in the year you selected. Clicking any document title in the outline will instantly scroll the page down to the document’s summary and a link to the document’s electronic version. Maintenance Updates The ―Maintenance Updates‖ feature provides access to all MUs issued after November 2009. For each MU listed on the ―Maintenance Updates‖ page, the affected Topics and/or Subtopics are identified. Additionally, the date of issuance and a link to an electronic version of the MU are provided. The ―Printer Friendly‖ feature is available via the ―Print‖ feature located on the bottom toolbar of the page, enabling you to print the page. Accessing Pre-Codification Standards To access pre-Codification standards, position your mouse pointer over the ―PreCodification Standards‖ link, then select either ―FASB Pronouncements and EITF Abstracts‖ or ―AICPA Copyrighted Standards‖ by clicking on the pop-up menu. Lesson 10: Working with Nonauthoritative Content 98 Try It Now Use the “Other Exposure Documents” feature to list outstanding exposure documents that were issued in the previous calendar year. Try It Now Use the “Maintenance Updates” feature to list the MUs issued in 2010. Identify which MUs affected Topic 954 or one of its Subtopics. LESSON SUMMARY The System provides access to several sources of nonauthoritative content. You should consult the System’s nonauthoritative content when you need to answer certain kinds of research questions, especially...
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