FASB Codification Guide-2

The codification content in the printer friendly with

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Unformatted text preview: Reference‖ link at the top of any System page to go to the ―Cross Reference‖ page. Select the standard type from the ―Standard Type‖ drop-down list, then select the standard number from the ―Standard Number‖ drop-down list. For example, select FAS from the ―Standard Type‖ drop-down list, then select 095 from the ―Standard Number‖ drop-down list. (To clear any selections, click the START OVER button.) Click the GENERATE REPORT button (or press the Enter key). The System will display the ―Cross Reference‖ results in a table on the ―Cross Reference‖ page, below the GENERATE REPORT and START OVER buttons. Scroll down the ―Cross Reference‖ page and click the ―Topic‖ column heading in the results table to sort the results by Topic. Observe that text fragments from Statement 95 were used in Topics 230, 310, 815, 830, and 942 as well as several Codification glossary terms. As shown in the following screen image, the results table lists all text fragments from the standard you specified that can be traced to current Codification content. Specifically, the ―Cross Reference‖ results table maps individual source text fragments to individual Codification paragraphs and glossary terms. Lesson 14: Cross Referencing Codification Content and Its Sources 142 Standard Numbers The options offered in the “Standard Number” dropdown list are based on your “Standard Type” selection. If a specific source has no text fragments that can be traced to current Codification content, it will not be listed in the dropdown. Note the following: The ―Cross Reference‖ results table will not include pre-Codification text fragments that were not used in the Codification. Different text fragments from a single source standard may have ended up in different Codification Topics, Subtopics, Sections, or paragraphs. You can sort the ―Cross Reference‖ results in either of two ways: by standard type or by Topic. When cross-referencing ―By Standard,‖ the default sort order is standard type. The current sort order is indicated by a downward-pointing arrow to the left of either the ―Standard Type‖ or ―Topic column heading. To change the sort order to Topic when the...
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