FASB Codification Guide-2

Note that clicking on a section title will not do

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Unformatted text preview: at or any other Section within the Subtopic. If You are Working with Individual Section Pages If you are viewing an individual Section page in the System and wish to navigate to the individual page of another Section within the same Subtopic, you can use the ―Section Links‖ feature, located on the bottom toolbar of the Section page. To navigate directly to a different Section within the same Subtopic, position your mouse pointer over the ―Section Links‖ feature to display a pop-up menu of the Subtopic’s Sections, then click a Section number listed on the menu to navigate to it. Note that clicking on a Section title will not do anything. You can use this same technique to navigate back to the Section you started at or any other Section within the Subtopic. Lesson 4: Understanding the Scope of Guidance 37 Try It Now Go to the individual page of any Section. Navigate among the Sections in the same Subtopic using the “Section Links” feature. TIP FOR SUCCESS: Help If You Get Lost As you review paragraph-level content in the Codification, it is easy to become ―lost,‖ that is, unsure of the Section, Subtopic, or Topic that you are currently viewing. Fortunately, in the System, you can easily determine exactly where you are when browsing content at the paragraph level. Simply position your mouse pointer over any paragraph number (keeping in mind that it will be preceded by the standardized number of its Section) to display the paragraph’s hierarchical context in a pop-up box. For example, if you navigate to Subtopic 10, Overall, of Topic 705, Cost of Sales and Services, and join all Sections on a single page, you could become disoriented as you read through the large amount of content in the Subtopic. But if you hover over the paragraph number ―25-7‖, the following pop-up box will be displayed: As the pop-up box shows, paragraph 25-7 is located in the Interim Financial Reporting paragraph group of the General Subsection of Section 25 of Subtopic 10 of Topic 720. COMPREHENDING SCOPE INFORMATION To correctly determine the scope of any specif...
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