FASB Codification Guide-2

The archive tab provides links to superseded versions

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Unformatted text preview: 35. Section Tabs: Most individual Section pages contain three tabs: a DOCUMENT tab, an ARCHIVE tab, and a WHAT LINKS HERE tab. Pages for Section 20 contain a GLOSSARY tab and an ARCHIVE tab, while pages for Section 75 contain no tabs. The DOCUMENT and GLOSSARY tabs contain the Section’s current content and pending content. Pending content is content that has been approved (by the FASB or SEC) but is not yet fully effective. Pending content is explained in more detail in Lesson 7. The ARCHIVE tab provides links to superseded versions of the Section’s content. Archived content is explained in more detail in Lesson 8. The WHAT LINKS HERE tab contains references and links to other Codification content that refers/links to content in the Section you are working with. When you first navigate to an individual Section landing page, the DOCUMENT tab (or in the case of Section 20, the GLOSSARY tab) will be displayed. To display the content of any other tab, simply click the tab’s name. Section Links: A time-saving navigation feature available only at individual Section pages is the ―Section Links‖ feature. If you are viewing a specific Section page in the System and wish to navigate to another Section within the same Subtopic, you can use the ―Section Links‖ feature located on the bottom toolbar of the Section page’s DOCUMENT tab. This keeps you from having to navigate up to the Subtopic level, then down to a different Section. (Note that this feature is unnecessary, and therefore unavailable, if you use the ―JOIN ALL SECTIONS‖ feature to assemble, on a single page, all of the Section-level content of the Subtopic.) The following screen image shows the page for Section 35, Subsequent Measurement, of the Overall Subtopic of the Receivables Topic in the Assets Area (the page has been scrolled down slightly). Observe the tabs and the ―Section Links‖ feature. Lesson 3: Working with Section-Level Content 31 Look Now Go to the landing page for Section 35, Subsequent Measurement, of the Overall Subtopic of the Receivables Topic in the Assets Area. Observe th...
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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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