FASB Codification Guide-2

Paragraph groups may be nested hierarchically ie in

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Unformatted text preview: content within XBRL Elements Sections is explained in Lesson 16.) Paragraph Groups: Paragraph groups represent a series of related paragraphs under the same paragraph heading. A Subsection may contain zero, one, or many paragraph groups. Each paragraph group is identified by a title. The Topic structure allows paragraph groups to be subordinated to other paragraph groups because of dependencies. Paragraph groups may be nested hierarchically (i.e., in outline fashion) among themselves. A paragraph group’s hierarchical level is indicated by one or more ―>― symbols appearing in front of the paragraph group’s title; the number of ―>― symbols indicates the level within a paragraph group hierarchy. For example, consider the following three paragraph-group titles: > Statement of Financial Position Classification of Income Tax Accounts > > Deferred Tax Accounts > > > Deferred Tax Accounts Related to an Asset or Liability Paragraphs: Each Section (other than Sections 20 and 75) contains one or more paragraphs within its Subsection(s) and, where present, paragraph group(s). Within each Section, paragraphs are numbered sequentially, starting with ―1.‖ Occasionally, one or more uppercase letters appear at the end of the paragraph number—this indicates an ―inserted‖ paragraph. For example, a new paragraph inserted between paragraphs 5 and 6 within a Section would be numbered ―5A.‖ Subparagraphs: The paragraph level is usually the lowest level in the Codification’s hierarchy; in other words, paragraphs are usually the smallest individually identified units of content. Some paragraphs, however, have subparagraphs. When present within a paragraph, subparagraphs are typically identified by lowercase letters starting with ―a‖, as in subparagraph ―9(a).‖ Lesson 3: Working with Section-Level Content 29 Look Now Go to the landing page for Section 35, Subsequent Measurement, of the Overall Subtopic of the Receivables Topic in the Assets Area. Observe the two Subsections General and Acquisition, Development, and...
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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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