FASB Codification Guide-2

Problem p1 perform a simple search for the keywords

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Unformatted text preview: ly to contain that information. Exercises E1: Perform a simple search for the keyword warranty in the authoritative Codification content. a. How many matching Codification Sections are found? b. How many matching glossary terms are found? c. On the CODIFICATION tab of the ―Search Results‖ page, locate the citation for the ―605 Revenue Recognition > 20 Services > 25 Recognition‖ Section. Navigate to that Section’s page by clicking the citation link. What is the title of the paragraph group in which all instances of the keyword are found in the Section? d. Use your browser program’s ―Back‖ button to return to the ―Search Results‖ page. e. On the CODIFICATION tab of the ―Search Results‖ page, locate the citation for the ―460 Guarantees > 10 Overall > 55 Implementation Guidance and Illustrations‖ Section. What is the title of the Subsection in which instances of the keyword are found? f. On the GLOSSARY tab, locate the glossary term Separately Priced Contracts. State the definition of the glossary term. g. On the GLOSSARY tab, locate the glossary term Change in Accounting Estimate. Click ―Incoming Links‖ to navigate to the ―Glossary Term Usage‖ page for the glossary term. Cite the Codification paragraph(s) in which the term is used. Lesson 11: Searching: Fundamental Techniques 111 E2: Perform a simple search for the keyword software in ―Other Sources.‖ a. How many matching Codification Updates are found? b. How many matching pre-Codification sources are found? c. How many matching Exposure Drafts and other exposure documents are found? d. On the CODIFICATION UPDATES tab, locate ASU No. 2009-14. Access that document by clicking the link to it. Which Codification Subtopic was changed by the ASU? e. Close the document window and return to the ―Search Results‖ page. f. On the PRE-CODIFICATION tab, locate FAS 2 (as amended). Access that document by clicking the link to it. What is the number of the paragraph in which all instances of the keyword are found in the docum...
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