FASB Codification Guide-2

That is because the same term may be defined

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Unformatted text preview: an scroll down to review the list. Glossary terms having multiple definitions will have the number of definitions displayed in parentheses after the term. Clicking a listed term will display: An ―INCOMING LINKS‖ link, which you can click to navigate to the term’s ―Glossary Term Usage‖ page (see description above) A link to the landing page of each Topic in which the term is used To view the page for glossary terms that begin with a numeral, click the “0-9” link. The term’s definition(s) The “0-9” Link The phrase ―SEC DEFINITION‖ if the term is an SEC glossary term. The second way is to use the letters of the alphabet that are displayed in a horizontal row across the page. Each letter is a link; by clicking on a letter link, you will navigate to a page that lists all glossary terms beginning with that letter and provides the definition of each term. On individual letter glossary pages: Glossary terms are listed in alphabetical order. Scroll down the page until you find the specific term that you are interested in. FASB and SEC glossary terms are not listed separately. All FASB and SEC glossary terms beginning with a particular letter are intermingled and listed in alphabetical order. An SEC glossary term will have ―SEC‖ displayed in parentheses after the term; all other glossary terms are FASB terms. A particular glossary term may be listed multiple times, with each instance having a different definition. That is because the same term may be defined differently in different contexts. Each glossary term links to its ―Glossary Term Usage‖ page (see the description above). The third way to access glossary term definitions from the Master Glossary page is to click the ―View All‖ link that appears at the end of the row of individual letter links. By clicking on the ―View All‖ link, you will navigate to a page that contains all glossary terms along with the definition of each term. That page is organized in the same manner as and has the same features as individual...
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