FASB Codification Guide-2

Note that if any of the sections content was

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Unformatted text preview: letter pages. Lesson 9: Working with Glossaries 87 Shortcut Links Links for individual letters, “0-9.” and “View All” are displayed at the top of each individual letter glossary page and at the top of the “View All” glossary page. You can use the links to access other glossary term definitions without having to navigate back to the Master Glossary page. TIP FOR SUCCESS: Context Matters Because a specific glossary term can have different definitions in different contexts, do not assume that a definition of a term applies to all uses of the term. Be aware of the term’s definition in each context in which the term is used. ABOUT PENDING AND ARCHIVED GLOSSARY TERM DEFINITIONS Like other content in the Codification, glossary terms and their definitions may be ―pending‖ (i.e., not yet fully effective). For glossary terms located in Section 20 and the Master Glossary, pending content is indicated via a note, as shown here: Each change to Codification glossary terms establishes a new version of that content. Each content version that is superseded as a result of a change is archived within the System. The archiving process preserves a copy of the glossary terms and definitions as they were before to each change. System users can easily determine what Codification glossary terms and definitions were current as of any particular date. The ARCHIVE tab of each Section 20 page provides access to all past versions of the Section’s glossary terms and definitions. Note that if any of the Section’s content was different on the date you selected from what it currently is, all of the archived content is displayed with the strikethrough font, even though some of the content may not have changed from the preceding version (or did not change in a visible way, such as a fixing a broken link). Lesson 9: Working with Glossaries 88 To View Glossary Term Definitions That Were Current on a Past Date: Navigate to the page of the Section 20 whose archived content you want to view. Click on the...
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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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