FASB Codification Guide-2

Lesson 13 keeping track of changes to the

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Unformatted text preview: vanced searches by following the steps below in sequence. After each step, state how many matching Codification Sections are found. a. Perform a new (i.e., not ―refined‖) advanced search of the authoritative Codification content for the keywords parent subsidiary entered together as the ―Text/Keyword‖ criterion with the ―all‖ option selected. b. Use the ―Narrow by Related Term‖ feature on the CODIFICATION tab of the ―Search Results‖ page to narrow the results of the search by the related term balance sheet. c. Use the ―Narrow by Related Term‖ feature to further narrow the results of the search by the related term non-controlling interest. d. In the ―Refine Search‖ form, set the ―Area‖ criterion to ―Presentation‖ and submit the refined search criteria. Note that this automatically discards the “Narrow by Related Term” filters. Lesson 12: Searching: Advanced Techniques 126 e. In the ―Refine Search‖ form, set the ―Area‖ criterion to ―All Areas‖ and set the ―Narrow Search Area‖ criterion to ―Specific areas.‖ Select the Presentation, Equity, and Broad Transactions Areas. f. In the ―Refine Search‖ form, set the ―Narrow Search Area‖ criterion to ―All areas‖ and submit the refined search criteria. Then use the ―Narrow by Area‖ feature on the CODIFICATION tab of the ―Search Results‖ page to narrow the results of the search by the Areas Equity and Broad Transactions. Lesson 12: Searching: Advanced Techniques 127 LESSON Keeping Track of Changes to the Codification 13 Lesson Scenario Mario is the chief accounting officer of a regional hospital network. He is preparing to deliver a presentation at a conference for accounting professionals in the health care industry. His presentation will cover recent and forthcoming changes to U.S. GAAP that apply specifically to health care entities. As Mario reviews the Status Section of each Subtopic within Topic 954, Health Care Entities, he observes that there have...
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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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