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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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- Fall '09