FASB Codification Guide-2

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Unformatted text preview: there is a modification date label that is added to XBRL elements in the Section 75 pages when there is a change to an element’s standard label or references. A modification date label also is added when an element is deprecated. The modification date label provides the date the element was modified. Additionally, users should be aware that because the Codification and the development UGT are constantly evolving, the taxonomy elements and references may not be consistent with the UGT as listed on the SEC website for use by SEC Registrants. These differences are identified in the development taxonomy with modification date labels and can be used to cross-check against the SEC recognized taxonomies. Unlike the content in other Sections, the content within a Subtopic’s Section 75 is not organized into hierarchical levels such as Subsections or paragraphs; XBRL elements are simply listed in alphabetical order. Lesson 16: Working with XBRL Elements 160 No Searching Recall from Lesson 12 that XBRL Elements Sections are never included in the results of searches. If a Codification Subtopic contains both Sections 75 and S75, navigating to either Section within the System will take you to a page that contains the content of both Sections. On such pages, the SEC Section content will be shown in its entirety below all of the FASB Section content, in a box having a black ―Securities and Exchange Commission (SEC)‖ header. In Section 75, each XBRL element’s listing includes: The element’s standard label, which is a plain-English descriptor for the element (for example, ―Allowance for Doubtful Accounts Receivable‖) The element’s name, which is the code used to tag data (for example, ―AllowanceForDoubtfulAccountsReceivable‖—note the absence of space characters in the element name) Citations of all paragraphs and/or glossary terms in the Subtopic that are referenced by the element. Citations of any paragraphs and/or glossary terms in other Subtopics that are referenced by the element. Wi...
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