FASB Codification Guide-2

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Unformatted text preview: nonauthoritative content that is available through the System is often useful, but you should always remember that it is not currently authoritative even though it may have been in the past or portions of it may be incorporated into the Codification’s content in the future. ACCESSING NONAUTHORITATIVE CONTENT Once you decide to consult a specific nonauthoritative source of information in the System, you must then navigate to it. Links to sources of nonauthoritative content can be found on the left-hand side of every page in the System, as shown in this screen image: Lesson 10: Working with Nonauthoritative Content 96 Accessing the Notice to Constituents To access the Notice to Constituents, click on the ―Notice to Constituents‖ link found: In the About the Codification—Notice to Constituents section of the Help, Learning Guide, and About the Codification page On the System log-in page At http://asc.fasb.org. Accessing Accounting Standards Updates, Proposed Accounting Standards Updates, Other Exposure Documents, and Maintenance Updates To access an Accounting Standards Update, a proposed Accounting Standards Update, an Other Exposure Document, or a Maintenance Update, position your mouse pointer over the appropriate link found on the left-hand side of every page in the System beneath the OTHER SOURCES label. Select the year you are interested in by clicking on the pop-up menu. The System will then display the page for the year and document type you selected. On the page is a list, in reverse chronological order, of every ASU, proposed ASU, Other Exposure Document, or MU issued in the year you selected. On each page, the ―Printer Friendly‖ feature is available via the ―Print‖ feature, as explained in Lesson 6. Accounting Standards Updates The ―Accounting Standards Updates‖ feature provides access to all ASUs ever issued. For each ASU listed on the ―Accounting Standards Updates‖ page, a summary description is provided along with a link you can click to access an electronic version o f th...
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