FASB Codification Guide-2

Initially the first group of search results will be

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Unformatted text preview: e term. To return to displaying only an excerpt, click the ―Snippet‖ link to the right of the term. Also to the right of each matching term is an ―Incoming Links‖ link. You can click that link to navigate to the term’s ―Glossary Term Usage‖ page (as explained in Lesson 9). Lesson 11: Searching: Fundamental Techniques 108 Try It Now Enter the keywords preferred stock in the SEARCH box, select the “Codification” option, then click the GO button. On the “Search Results” page, click the GLOSSARY tab to activate it. By default, the search results listed on the tab are displayed in groups of 10. Initial ly, the first group of search results will be displayed on the tab. You can display the other groups by using the ―PAGES‖ feature located near the bottom of the tab, as explained previously. REVIEWING SEARCH RESULTS—SOURCES OF NONAUTHORITATIVE CONTENT When you perform a simple search of nonauthoritative content, the ―Search Results‖ page will contain three tabs: CODIFICATION UPDATES (ASUs and MUs) PRE-CODIFICATION (FASB, EITF, and AICPA content) EXPOSURE DRAFTS (Proposed ASUs and Other Exposure Documents). The partial screen image below depicts the three results tabs. The CODIFICATION tab is active by default. Tabbed Results Pages When the ―Search Results‖ page is first displayed, the CODIFICATION UPDATES tab is active. You can click on either of the other two tabs to activate them, and click on CODIFICATION UPDATES again to re-activate it. Later, you can click the tab to activate it if it is not active. Each tab lists the corresponding document types (ASUs, proposed ASUs, EITF Abstracts, etc.) that match your search criteria. For simple searches, a matching update is one in which all of your search keywords are present. The number in parentheses to the right of the tab title indicates the number of results for each document type. Lesson 11: Searching: Fundamental Techniques 109 By default, the search results listed on the tab are displayed in groups of 10. Initially, the first group of search results will be displayed on the tab. You can display the other groups by using the ―PAGES‖ fea...
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