FASB Codification Guide-2

FASB Codification Guide-2

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Unformatted text preview: When the ―Recently Issued‖ page is first displayed, the DATE tab is active. To activate a tab that is not currently active, click the tab. The DATE tab organizes recent ASUs, recent exposure documents, and recently updated versions of the Notice to Constituents into an expandable outline structure, first grouping the documents by the year of issue then grouping them within each year by the type of document (i.e., ASU, exposure document, or Notice to Constituents). As shown in the following screen image, documents are listed in reverse chronological order within each document type within each year (the outline has been fully expanded): Lesson 13: Keeping Track of Changes to the Codification 130 Look Now Click the “Recently Issued” link near the top of any System page. Observe the DATE, TOPICS, and DOCUMENT tabs on the “Recently Issued” page. The TOPICS tab maps recent ASUs to the hierarchical structure of the Codification content. The tab displays an expandable outline of the Codification content’s structure from the Area level through the Subsection level. Expanding the outline to the Subsection level reveals recently changed Subsections and lists the ASUs that describe the changes. Subsections, Sections, Subtopics, Topics, and Areas that have not been updated recently are not included in the outline. Also included on the TOPICS tab are Master Glossary terms that have been updated recently along with the associated ASUs. Recently updated versions of the Notice to Constituents are listed on the tab as well. The DOCUMENT tab organizes recent ASUs, recent exposure documents, and recently updated versions of the Notice to Constituents into an expandable outline structure, first grouping the documents by type then grouping them within each type by the year of issue. Within each year within each document type, documents are listed in reverse chronological order. On each of the three tabs, you can specify the look-back period. This setting determines how recent a document must be in order to be listed on the tab. By default, documents issued within the...
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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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