FASB Codification Guide-2

Lesson 3 of this learning guide explains how content

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Unformatted text preview: line, which shows the Subtopic and Topic to which the Section belongs as well as how content is organized within the Section. (Lesson 3 of this Learning Guide explains how content is organized within Sections.) The following screen image shows the Section page for Section 35, Subsequent Measurement, within Subtopic 10, Overall, within Topic 330, Inventory, within the Assets Area. Lesson 1: Getting Started with the Codification 6 Pop-Up Menus Notice that when you move your mouse pointer over an Area link, pop-up menus of the Area’s Topics are displayed. The pop-up menus provide a fast way to navigate to Topics and Subtopics, but for now, it will be easier for you to learn about navigating through the Codification content if you click the Area link directly instead of using the pop-up menu. (Lesson 2 of this Learning Guide explains how to navigate using the pop-up menus.) How to Find Relevant Guidance by Systematically Browsing the Codification Content: Identify one of the Codification’s nine Areas that you think may be relevant to your research. From any page in the System, click the Area in the list of Areas that appears on the left-hand side near the top of the page. Identify one of the Area’s Topics that you think may be relevant to your research. Click the Topic in the list of Topics on the Area page. Identify one of the Topic’s Subtopics that you think may be relevant to your research. Click the Subtopic in the ―Table of Contents‖ outline on the Topic page. Identify one of the Subtopic’s Sections that you think may be relevant to your research. Click the Section in the ―Table of Contents‖ outline on the Subtopic page. Review the Section’s content. (Many Section pages are lengthy, so you may need to scroll down to see all of the content.) Repeat the above steps for any other Areas, Topics, Subtopics, and/or Sections that you think may be relevant to your research. Lesson 1: Getting Started with the Codification 7 Try It Now Go to the Assets Area, then within that Area to the Invent...
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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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