FASB Codification Guide-2

Press the enter key or click the go to button note

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Unformatted text preview: que is much faster than systematic browsing, but it can be used only with numerical citations. You can use the System’s ―GO TO‖ feature to navigate directly to the cited Topic, Subtopic, Section, or paragraph. The ―GO TO‖ feature is found near the upper left-hand corner of every page in the System, as shown in this screen image: Lesson 5: Citing Codification Content 54 Systematic Browsing This technique relies on the System’s basic navigational features, such as (1) pop-up menus for Topics and Subtopics within each Area and (2) the “Table of Contents” outlines at the top of Subtopic and lower-level pages. It may also involve scrolling up and down on content pages. To Navigate to Cited Content Using the Codification Research System’s “GO TO” Feature: Type the number-based citation (for example, 840-10-25) into the ―GO TO‖ box near the upper left-hand corner of any Codification page. Press the Enter key (or click the GO TO button). Note that as you type in the ―GO TO‖ box, a drop-down menu will list valid Topic citations whose leading characters match what you have typed. You may then select an option from the menu or continue typing. To select an option from the menu, either press the ―down arrow‖ key until your choice is highlighted OR click your choice. Regardless of whether you select an option from the drop-down menu or type the complete citation, you must either press the Enter key or click the GO TO button to navigate to the cited content. LESSON SUMMARY You may need to or want to cite specific Codification content in accounting policies, notes that accompany financial statements, published articles, presentations to clients, and other types of documentation and communication. All Codification citations should convey that they refer specifically to the Codification and not to some other source of guidance. A proper Codification citation specifies the exact location of the cited content by describing a ―path‖ to the cited content through the various levels of the Codification’s hie...
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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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