FASB Codification Guide-2

If a subtopic is shared between two topics the topic

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Unformatted text preview: cited in the breadcrumb style . Breadcrumb citation styles may be purely title-based, purely number-based, or based on a mix of titles and numbers. In every case, a breadcrumb citation establishes a least-tomost-detailed path to the cited content. The ―>― symbol is often used to separate the steps of the path. Hyphens, dashes, and other separator characters are sometimes used in practice, but those tend to confuse the reader and are not recommended. The following examples illustrate several variations of the breadcrumb citation style for a specific Section: FASB ASC Leases > Overall > Recognition The Leases > Overall > Recognition Section of the FASB ASC FASB ASC Topic 840, Leases > Subtopic 10, Overall > Section 25, Recognition Topic 840, Leases > Subtopic 10, Overall > Section 25, Recognition, of the FASB ASC. If a Subtopic is shared between two Topics, the Topic specified in the Subtopic’s citation should be the dominant Topic. For example, you would cite the Other Presentation Matters Subtopic of the Agriculture Topic as ―905-205,‖ not as ―205-905.‖ The most common place where the breadcrumb citation style is used is at the top of pages in the System to indicate how users can navigate to the page. In the System, each ―breadcrumb‖ other than the last one in the path is also a navigable link to the corresponding page. Breadcrumb citations are also used on the CODIFICATION tab of the results page for automated searches (see Lesson 11). Lesson 5: Citing Codification Content 53 Use of the “>“ Symbol The use of the “>“ symbol as a separator character in breadcrumb citation styles is unrelated to the use of the symbol in paragraph group titles. NAVIGATING TO CITED CONTENT When you are working in the System, there are two techniques that you can use to navigate to cited Codification content. The first technique is to systematically browse through the Area, Topic, Subtopic, and so forth as indicated by the citation. You should already be familiar with this technique from prior lessons. It can be used with any citation style. The second techni...
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