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Lesson 4 understanding the scope of guidance 36 look

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Unformatted text preview: with some, but not all, of the Subtopic’s guidance, and they identify excluded and/or included items beyond those that are identified in the Subtopic-level scope declaration. As you learn more about scope information in the Codification, keep in mind that there are three locations where scope information associated with specific accounting guidance may be found: The Section in which the guidance is located Section 15 of the Subtopic in which the guidance is located Section 15 of a Subtopic other than the one in which the guidance is located. Lesson 4: Understanding the Scope of Guidance 36 Look Now Go to the Expenses Area, then within that Area to the Other Expenses Topic, then within that Topic to the Advertising Costs Subtopic, and finally within that Subtopic to the Scope and Scope Exceptions Section. Read the Section’s content, which consists of scope declarations that apply broadly to the whole Subtopic. NAVIGATING AMONG SECTIONS WITHIN A SUBTOPIC If You Have Assembled All Sections on a Single Page If you have assembled all Section-level content for a specific Subtopic on a single page using the System’s ―JOIN ALL SECTIONS‖ feature, then you can always scroll up or down on that page to navigate to any other Section within that Subtopic. However, Subtopic pages on which all Sections have been joined can be very lengthy. That is why you should know about a shortcut that enables you to navigate directly to any Section of the Subtopic you are working with in just two clicks. At the bottom of your browser window, a toolbar is displayed. By clicking the button on that toolbar labeled ―TOP,‖ the page will instantly scroll up to its top. (The Ctrl-Home keyboard shortcut will also bring you to the top of the page.) Then in the ―Table of Contents‖ outline near the top of the page, click on the Section you want to navigate to. The page will instantly scroll down to the start of that Section. Try It Now Go to any Subtopic and join all Sections on a single page. Navigate among the Subtopic’s Sections using the “Top” button and the “Table of Contents” outline. You can use this same technique to navigate back to the Section you started...
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