FASB Codification Guide-2

This saves time by skipping over the area page and

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Unformatted text preview: ed only as long as you keep the mouse pointer positioned over the menu. When a pop-up menu of Topics is displayed for a particular Area, you can navigate directly to the landing page of any Topic listed on the menu by clicking the Topic. This saves time by skipping over the Area page and going directly to the Topic page—you arrive at the Topic of your choice in one click rather than two. The following screen image shows the landing page for the Research and Development Topic within the Assets Area: Lesson 2: Navigating the Codification 15 Try It Now Using the pop-up menu, go directly to the landing page for the Research and Development Topic within the Expenses Area. You can save even more time by using the pop-up menus to navigate directly to the landing page of any Subtopic within any Topic, skipping over both the Area page and the Topic page. Identifying Relevant Subtopics After you have identified a Topic that is relevant to your research question, the next step in systematic browsing is to identify the relevant Subtopic(s) within that Topic. Each Topic contains one or more Subtopics. There are two types of Subtopics: exclusive and shared (or intersecting). An exclusive Subtopic contains unique content that is not found in any other Topic. A shared Subtopic contains content that is common to two Topics; its content represents the overlap or intersection of two different Topics. Intersecting Subtopics are within industry Topics. Each Subtopic is identified by a title and either a two-digit number (for exclusive Subtopics) or a three-digit number (for shared Subtopics). Within a Topic, each Subtopic has a unique numerical identifier, but the same numeric identifiers are frequently reused for Subtopics in other Topics. The three-digit numeric identifier of a shared Subtopic corresponds to the three-digit numeric identifier of the other Topic with which the Subtopic is shared. For example, a user can access the System from the perspective of the agriculture industry looking for inventory content....
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