FASB Codification Guide-2

The source type criterion has significant

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Unformatted text preview: Scope Exceptions Sections in all Overall Subtopics in all Topics. Document Title/Heading The ―Document Title/Heading‖ criterion enables you to specify one or more words that must be present in the titles and/or headings of Codification Sections so that the Section is included in the results of your search. If you use this criterion, no kinds of content sources other than Codification Sections will be included in the search results. A Codification Section will be included in the search results if each of the words you specify for the ―Document Title/Heading‖ criterion is found at least once within the pool of words consisting of: The title of the Section; The title of the Subtopic that contains the Section; The title of the Topic that contains the Section; The title of the Area that contains the Section; Subsection titles within the Section; and Paragraph-group titles within the Section. Note: Similar to how the ―Text/Keyword‖ criterion works (as explained earlier in this lesson), alternate forms of the individual words you enter for the ―Document Title/Heading‖ criterion will be matched and minor words will be ignored. Area The ―Area‖ criterion enables you to limit your advanced search to one of the Codification’s nine Areas. This criterion is less versatile than the ―Narrow Search Area‖ criterion, but it is much simpler to use. To limit your search to a specific Area, select the Area from the ―Area‖ drop-down list. Alternatively, to not limit your search to a specific Area, make sure ―All Areas‖ is selected (it is the default selection). Lesson 12: Searching: Advanced Techniques 118 Source Type The ―Source Type‖ criterion enables you to choose whether authoritative content sources (―Codification‖) or nonauthoritative content sources (―Other Sources‖) will be searched when you perform an advanced search. As such, this criterion functions identically to the ―Codification‖ and ―Other Sources‖ options available for simple searches (as explained in Lesson 11). To choose b...
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