FASB Codification Guide-2

If within a subtopic there is a fasb section and a

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Unformatted text preview: Construction Arrangements listed in the Section’s “Table of Contents” outline. Click the “Expand” link above the outline to reveal the paragraph-group structure within each Subsection. Then scroll down to observe how Subsection titles, paragraph-group titles, paragraphs, and subparagraphs are presented within the body of the Section. FASB versus SEC Content within Sections As explained previously, Subtopics may contain both FASB guidance Sections and SEC guidance Sections. If within a Subtopic there is a FASB Section and a corresponding SEC Section (e.g., Sections 35 and S35, Subsequent Measurement), navigating to either Section will take you to a page that contains the content of both Sections. On that page, the SEC Section content will be shown in its entirety below all the FASB Section content, in a box having a black ―Securities and Exchange Commission (SEC)‖ header as shown in this example: Unless explicitly stated otherwise, all material in this Learning Guide that pertains to specific FASB Sections pertains equally to the corresponding SEC Sections. For example, you should assume that material that pertains to Section 20 also pertains to Section S20. System Features Available Only at Individual Section Pages The design of the System assumes that individual Section pages will be the focal point of your research activity. Two key functions of the System are available only at individual Section pages: Section Tabs Section Links. Lesson 3: Working with Section-Level Content 30 FASB versus SEC Sections Corresponding FASB and SEC Sections within the same Subtopic are not necessarily organized the same way internally. For example, a Subtopic’s Section 35 might contain a specific Subsection that the Subtopic’s Section S35 does not, and vice-versa. Look Now Go to the landing page for Section 35, Subsequent Measurement, of the Overall Subtopic of the Receivables Topic within the Assets Area. Scroll down to the very bottom of the page, where you will see the content of SEC Section S...
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