FASB Codification Guide-2

Subsections sections subtopics topics and areas that

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Unformatted text preview: ible to all System users at the same time. WORKING WITH STATUS SECTIONS Each Subtopic’s Section 00, Status, contains a history of substantive, ASU-related changes to the paragraphs and glossary terms within the Subtopic. In the System, the following information is provided for each change: A citation and link to the changed paragraph or glossary term The kind of action that was taken with regard to the paragraph or glossary term (for example, ―Added,‖ ―Amended,‖ ―Superseded‖) The numeric identifier of and link to the ASU in which the change was documented (specific ASUs may also be accessed in other ways as described in Lesson 10) The date of issuance of the ASU. Note: Changes to a Subtopic’s content that were documented in MUs are not identified in the Subtopic’s Status Section. Within each Status Section, changed glossary terms are listed first, in alphabetical order. Changed paragraphs are then listed by Section number and within each Section by paragraph number, as shown in the following screen image: Lesson 13: Keeping Track of Changes to the Codification 129 Look Now Go to Section 954-605-00. Review the changes that have been made to the content of Subtopic 954605. USING THE “RECENTLY ISSUED” FEATURE The ―Recently Issued‖ feature of the System lists recently issued ASUs. Also listed are recently issued exposure documents (including proposed ASUs) that are still outstanding (i.e., they have not been withdrawn or finalized) and recently updated versions of the Notice to Constituents (as described in Lesson 10). MUs are not listed. You can click on any listed document to access an electronic version of it. The ―Recently Issued‖ feature is accessible from every page in the System. Near the top of each System page is a ―Recently Issued‖ link. Clicking that link takes you to the ―Recently Issued‖ page, which contains three tabs: DATE, TOPICS, and DOCUMENT. The tabs correspond to different ways of organizing the documents that are tracked by the ―Recently Issued‖ feature....
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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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