FASB Codification Guide-2

Note the following the cross reference results table

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Unformatted text preview: rows will be split across multiple pages. You can navigate among those pages by using the ―PAGES‖ feature located immediately above and immediately below the table, as shown here: the System. You can sort the ―Cross Reference‖ results in either of two ways: by standard type or by Topic. When cross-referencing ―By Codification,‖ the default sort order is Topic. The current sort order is indicated by a downward-pointing arrow to the left of either the ―Standard Type‖ or ―Topic‖ column heading. To change the sort order to standard type when the results are sorted by Topic, click the ―Standard Type‖ column heading. To change the sort order to Topic when the results are sorted by standard type, click the ―Topic‖ column heading. To navigate to a Codification paragraph or glossary term that is listed in the ―Cross Reference‖ results table, click the link to the paragraph or term that appears in the table’s last column on the right. The ―Printer Friendly‖ feature is available via the ―Print‖ button as explained in Lesson 6. That feature enables you to print the ―Cross Reference‖ results page. IDENTIFYING WHERE SOURCE CONTENT IS LOCATED IN THE CODIFICATION As explained earlier in this lesson, one way that you can use the ―Cross Reference‖ feature of the System is to identify where content from pre- and post-Codification sources is currently located within the Codification. This is known as cross-referencing ―By Standard.‖ To cross-reference ―By Standard,‖ you must specify a particular source standard. Accordingly, the ―Cross Reference‖ page of the System presents you with drop-down lists from which you may select the type and number of a particular source document. The source document types are identified by acronyms as shown in the table on page 140. Lesson 14: Cross Referencing Codification Content and Its Sources 141 Sort Order Be aware that “Cross Reference” results are not necessarily wellsorted within each standard type or Topic. To Cross Reference by Standard Click the ―Cross...
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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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