FASB Codification Guide-2

Reviewing search resultsauthoritative codification

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Unformatted text preview: dvanced Search‖ link near the SEARCH box. (Advanced search techniques are explained in Lesson 12.) Lesson 11: Searching: Fundamental Techniques 103 Beneath the SEARCH box are option buttons for ―Codification‖ and ―Other Sources.‖ The option you select determines whether authoritative Codification content or sources of nonauthoritative content (as explained in Lesson 10) will be searched when you perform a simple search. If you select the ―Codification‖ option, the results of your simple search will include: Codification Sections (other than Sections 20, Glossary, and 75, XBRL Elements) in which all of your search keywords appear Glossary terms for which all of your search keywords appear in the term and/or its definition. In contrast, if you select the ―Other Sources‖ option (nonauthoritative, see Lesson 10), the results of your simple search will include: Codification updates (i.e., ASUs and MUs) in which all of your search keywords appear Pre-Codification pronouncements in which all of your search keywords appear Exposure Drafts of proposed ASUs and other exposure documents in which all of your search keywords appear. Lesson 11: Searching: Fundamental Techniques 104 Look Now At any page in the System, observe the SEARCH box, “Advanced Search” link, and “Codification” and “Other Sources” option buttons. To Perform a Simple Search: Click inside the SEARCH box at the top of any System page, then type the keyword(s) that you want the System to search for. Select either the ―Codification‖ or ―Other Sources‖ option beneath the SEARCH box (the ―Codification‖ option is selected by default). Click the GO button to the right of the SEARCH box (or press the Enter key). The System will display the results of your search on a ―Search Results‖ page. REVIEWING SEARCH RESULTS—AUTHORITATIVE CODIFICATION CONTENT When you perform a search of authoritative Codification content, the ―Search Results‖ page will contain two tabs: CODIFICATION and GLOSSA...
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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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