FASB Codification Guide-2

FASB Codification Guide-2

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Unformatted text preview: 1: Use the ―JOIN ALL SECTIONS‖ feature to assemble, on a single page, all Sections of Subtopic 710-10. Then: a. Use the ―Combine Subsections‖ feature to assemble, on a single page, the Deferred Compensation—Rabbi Trusts Subsections within the Subtopic. b. Create an annotation for paragraph 710-10-15-8. The title of the annotation should be ―LESSON 15 EXERCISE‖ and the body of the annotation should be ―Here is the annotation text.‖ Lesson 15: Assembling Content for Greater Efficiency 155 P2: Use the ―JOIN ALL SUBTOPICS‖ feature of the System to assemble, on a single page, all Subtopics of Topic 944. Then: a. Use the ―Combine Subsections‖ feature to assemble, on a single page, the Reinsurance Contracts Subsections within the Topic. b. Cite the Topic’s Subtopics within which at least one Section contains a Reinsurance Contracts Subsection. Lesson 15: Assembling Content for Greater Efficiency 156 LESSON Working with XBRL Elements 16 Lesson Scenario Nell is a consultant to several publicly held companies. Her area of expertise is preparing financial statements in eXtensible Business Reporting Language (XBRL) format. One of Nell’s clients is preparing to furnish its first XBRL financial statements to the SEC. The client has engaged her to verify that it has ―tagged‖ its financial-statement data with the correct XBRL elements. In performing her work, Nell refers to the System to verify whether XBRL elements that are linked to specific provisions of U.S. GAAP have been applied correctly. Learning Outcomes Not all accounting professionals have a need to know about the XBRL features of the System. But if you, like Nell in the scenario above, work for or with an entity that prepares XBRL-formatted financial statements in accordance with U.S. GAAP, you will benefit from learning how to use the System’s XBRL features. This lesson will help you learn to: Identify the XBRL elements that are linked to a specific Codification Subtopic Identify the XBRL...
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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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