FASB Codification Guide-2

This is known as cross referencing by standard to

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Unformatted text preview: ied by acronyms as shown in the following table. System Acronyms for Standard Types AAG: AICPA Audit and Accounting Guide AIN: Accounting Interpretation APB: Accounting Principles Board Opinion ARB: Accounting Research Bulletin ASU: Accounting Standards Update CFRR: SEC Financial Reporting Release DIG: FASB Derivative Implementation Group Issue EITF: EITF Abstract or Appendix D Topic FAS: FASB Statement of Financial Accounting Standards FIN: FASB Interpretation FSP: FASB Staff Position FTB: FASB Technical Bulletin IR: SEC Interpretive Release PB: AICPA Practice Bulletin QA: FASB Staff Implementation Guide SAB: SEC Staff Accounting Bulletin SOP: AICPA Statement of Position SX: SEC Regulation S-X TIS: AICPA Technical Inquiry Service Most sources are numbered and organized into paragraphs or labeled Sections, so the next two elements of text-fragment identifiers are generally straightforward. However, the fourth element, sequence, requires additional explanation. Sequence numbers, as cited in the ―Cross Reference‖ results table, were assigned to text fragments in pre-Codification sources during the Codification process. The numbers were assigned as each pre-Codification standard was split into text fragments. Complex paragraphs in pre-Codification standards were split into multiple fragments, which were subject to further splitting—in some cases, many times. Sequence numbers are not assigned to post-Codification sources (i.e., ASUs). Lesson 14: Cross Referencing Codification Content and Its Sources 140 For more information about sequence numbers, consult Appendix B of the Codification’s Notice to Constituents. Notice to Constituents The ―Cross Reference‖ results table maps individual source text fragments to individual Codification paragraphs and glossary terms. Note that a single Codification paragraph or glossary term may have been derived from multiple source text fragments, which may have come from different sources. Recall from Lesson 10 that you can access an electronic version of the Notice to Constituents via Any ―Cross Reference‖ results table consisting of more than 500...
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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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