FASB Codification Guide-2

Recall from lesson 1 of this learning guide that if

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Unformatted text preview: MBLING ALL SECTIONS WITHIN A SUBTOPIC When systematically browsing the Codification content to find answers to your research questions, after you identify a relevant Subtopic your next step will be to identify the relevant Section or Sections within that Subtopic. Recall from Lesson 1 of this Learning Guide that if the answers to your research questions are in the Codification, you will ultimately find them at the Section level. In the System, each Section has its own page. You can navigate to the page of any individual Section in a Subtopic by clicking the link to the Section in the ―Table of Contents‖ outline that appears near the top of the Subtopic’s landing page. The following screen image shows the Section 730-10-05 page: Lesson 2: Navigating the Codification 18 But many times it would be convenient to be able to see the content of all of the Subtopic’s Sections assembled on a single page. This is especially true if you have broad questions that are addressed in multiple Sections of a Subtopic. Fortunately, the System has a feature designed specifically for such situations. The ―JOIN ALL SECTIONS‖ feature of the System will save you time if you know you are going to want to review more than one Section within a Subtopic. Using the ―JOIN ALL SECTIONS‖ feature, you can assemble all of the Section-level content of a Subtopic on one page for ease of reading. Otherwise, you would have to navigate to each Section’s page individually, which would take more time. An additional advantage of the ―JOIN ALL SECTIONS‖ feature is that it presents the content of each Section within the context of the other Sections in the same Subtopic, which can help you understand the guidance in each Section better. The Sections are presented in the same order as they appear in the Subtopic’s ―Table of Contents‖ outline, and a heading at the beginning of each Section identifies the Sections by title and number. Lesson 2: Navigating the Codification 19 “JOIN ALL SECTIONS”...
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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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