FASB Codification Guide-2

Therefore subtopic 905 330 represents the inventory

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Unformatted text preview: Alternatively, the user could access inventory and find the agriculture industry content. In this case, Topic 330 represents Inventory and Topic 905 represents the Agriculture Industry. Industry content resides in the Industry Topic. Therefore, Subtopic 905-330 represents the Inventory Subtopic of the Agriculture Industry. When browsing Topic 330, users will see Subtopic 905—Agriculture. That represents an intersection link to the content in Subtopic 905-330. Shared Subtopics Shared Subtopic ”XXX” of Topic ”YYY” contains the same content as Subtopic ”YYY” of Topic ”XXX”. Most Topics contain a Subtopic titled Overall as the first of several Subtopics. That is where you will find the most broadly applicable guidance for a Topic. Beyond the Overall Subtopic, other Subtopics within a Topic are more narrowly focused and differ significantly from the Topic to Topic. If you are completely unfamiliar with the guidance in a particular Topic, the best place to start is the Topic’s Overall Subtopic. In the System, it is possible to view the Subtopics within any Topic without navigating to the Topic’s landing page. Simply position your mouse pointer over an Area link. When the pop-up menu of the Area’s Topics is displayed, position your mouse pointer over the Topic in the pop-up menu to display a submenu that lists the individual Subtopics within the Topic. For example, hovering over the Assets Area and then hovering over Topic 305 - Cash and Cash Equivalents displays: Lesson 2: Navigating the Codification 16 Try It Now Using the pop-up menus, go directly to the landing page for the Overall Subtopic within the Cash and Cash Equivalents Topic within the Assets Area. When the pop-up menu of Subtopics is displayed for a Topic, you can navigate directly to the landing page of any Subtopic listed on the menu by clicking the Subtopic. This saves time by skipping over both the Area and Topic pages and going directly to the Subtopic page—you arrive at the Subtopic of your choice in one click rather than three. Identifying relevant Topics and Subtopics can sometimes be a chal...
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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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