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hierarchy at and above the Section level.
On your journey to the page for a particular Section, you will navigate through the
pages for the Section’s Area, Topic, and Subtopic—in that order. Navigating through this
sequence of pages is easy because each Area, Topic, and Subtopic page contains links to the
pages at the next-lower level of the content hierarchy.
Area Pages: Navigating to a particular Section starts with navigating to its parent
Area. Links to each of the Codification’s nine Area pages are listed on the left-hand side of
every page in the System, near the top of each page.
Each Area landing page contains a list of the Topics in that Area. Both the Topic
numbers and Topic titles are shown in the list of Topics. Some Areas have just one Topic;
other Areas have many. Each Topic’s number and title link to the page for that Topic. You
can click on any Topic number or title in the list to navigate to that Topic’s page.
Topic Pages: Each Topic landing page contains a ―Table of Contents‖ outline, which
shows how content is organized within the Topic. Immediately within the Topic are the
Topic’s Subtopics; both Subtopic numbers and Subtopic titles are shown in the ―Table of
Contents‖ outline. Some Topics have just one Subtopic; other Topics have many. Each
Subtopic’s number and title link to the page for that Subtopic. You can click on any Subtopic
number or title in the ―Table of Contents‖ outline to navigate to that Subtopic’s page.
Subtopic Pages: Each Subtopic landing page contains a ―Table of Contents‖ outline,
which shows the Topic to which the Subtopic belongs as well as how content is organized
within the Subtopic. Immediately within the Subtopic are the Subtopic’s Sections; both
Section numbers and Section titles are shown in the ―Table of Contents‖ outline. Subtopics
typically have many Sections. Each Section’s number and title link to the page for that
Section. You can click on any Section number or title in the ―Table of Contents‖ outline to
navigate to that Section’s page.
Section Pages: Each Section page contains a ―Table of Contents‖ out...
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- Fall '09
- ........., Financial Accounting Standards Board