FASB Codification Guide-2

Logging out when you have finished working with the

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: ory Topic, then within that Topic to the Overall Subtopic, and finally within that Subtopic to the Subsequent Measurement Section. LOGGING OUT When you have finished working with the System, you should log out of the System by clicking the ―Log Out‖ link near the upper right-hand corner of any page in the System, as shown in the following screen image. To Log out of the System: Click the ―Log Out‖ link near the upper right-hand corner of any page of the System. Verify that your web browser is displaying the System’s log-in page. Most subscriptions have a limited number of seats. If you do not log out, other users in your account will not be able to log in if you have exceeded the number of seats. Lesson 1: Getting Started with the Codification 8 Try It Now Log out of the System. You can always log in again later. LESSON SUMMARY The Codification is the source of authoritative U.S. GAAP recognized by the FASB to be applied by nongovernmental entities. The System provides access to all of the Codification’s content as well as certain other nonauthoritative sources of information. To use the System, you must log in to the System with your username and password at http://asc.fasb.org. A simple and direct way to find specific accounting guidance in the Codification is to systematically browse the Codification content. The Codification content is organized by subject matter in a hierarchy. The four highest levels of the hierarchical structure are Area, Topic, Subtopic, and Section. When looking in the Codification for the answer to a research question, you should focus on identifying the Section or Sections that are relevant to the question you are trying to answer. The hierarchical ―outline‖ structure of the Codification content is represented on the pages of the System. You can navigate through the Codification content by clicking links to Areas, Topics, Subtopics, and Sections that appear on the System’s pages. When you have finished working with the System, you should log out. Lesson 1: Getting Starte...
View Full Document

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.

Ask a homework question - tutors are online