FASB Codification Guide-2

If no archived version has a superseded date falling

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Unformatted text preview: rchiving process has not been applied to XBRL Elements Sections even though the content of such Sections has been changed. ACCESSING ARCHIVED CONTENT For Sections other than Sections 20, Glossary, and 75, XBRL Elements, the ARCHIVE tab of each Section’s landing page provides links to all archived versions of each of the Section’s Subsections. As such, a Section’s ARCHIVE tab provides access to the entire version history of the Section’s content. Recall from Lesson 3 that when a Subtopic contains an FASB Section and a corresponding SEC Section (e.g., Sections 50 and S50), navigating to the individual Section page of either Section will take you to a page that contains the content of both Sections on the DOCUMENT tab. Likewise, the ARCHIVE tab of that page will contain the Subsection version history of both Sections, but as explained above, the archive versions of each Section’s Subsections are created independently of the other Section’s Subsections. For each Subsection version listed on a Section’s ARCHIVE tab, the version number is indicated as well as the date on which the version was superseded by the subsequent version (i.e., the date the version was archived). The version of a Codification Subsection that was current as of a particular date in the past is the version with the earliest ―superseded date‖ falling after the date that you are interested in. If no archived version has a superseded date falling after your date of interest, then the version of the Subsection that is current today was also current on that date. For example, among the archived versions of the General Subsection of Section 310-10-50, Version 5 is the version with the earliest superseded date (July 6, 2010) falling after June 30, 2010, so it is the version that was current on June 30, 2010. Lesson 8: Working with Archived Content 79 To access any version of any Subsection listed on a Section’s ARCHIVE tab, simply click the link to the version. The archived page for the Subsection version will be displayed. You can print the ARCHIVE tab of Section pages using the ―Printer Friendly‖ feature that is available through the...
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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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