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Unformatted text preview: eir questions. As a result of being able to find answers faster, Charlie spends
less time at the office and has more satisfied clients.
Most of the time Charlie cannot answer his clients’ questions from memory, but he is
very efficient at using the System. For example, Charlie knows how to quickly browse the
Codification’s ―outline‖ of Areas, Topics, and Subtopics without clicking or typing. Once he
identifies a Subtopic of interest, it takes him only two clicks to navigate to that Subtopic and
display all of its Section-level content on a single page. Learning Outcomes
In the business world, there is a big difference between being able to answer
questions eventually and being able to answer them quickly. In the scenario above, Charlie
can find the answers to his clients’ questions quickly because he is very familiar with the
System. This lesson will help you become more familiar with the System’s content and
features so that you can find answers to your research questions faster, as Charlie is able to
do. Specifically, this lesson will help you learn to: Identify the Areas, Topics, and Subtopics that are relevant to your research
questions Assemble, on a single page, all Sections within a Subtopic. IDENTIFYING RELEVANT AREAS, TOPICS, AND
As explained in Lesson 1, a simple and direct way to find the provisions of U.S.
GAAP related to a particular aspect of financial accounting or reporting is to systematically
browse the Codification content. The more familiar you are with the Codification’s specific
Areas, Topics, and Subtopics, the faster you will be at finding answers to your research
questions. Lesson 2: Navigating the Codification 11 Fortunately, the organizational structure of the Codification content and the features
of the System make it easy to familiarize yourself with the Codification’s Areas, Topics, and
Subtopics. In fact, the best way to familiarize yourself with the Codification is learning by
doing: as you systematically browse through the Codification’s Areas, Topics, and Subtopics,
pay attention to what content is available each step of the way. Identifying Relevant Areas
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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.
- Fall '09