FASB Codification Guide-2

Using the join sections feature you can assemble some

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Unformatted text preview: tiple Subsections. Lesson 15: Assembling Content for Greater Efficiency 148 The Subsection structure of a Section that contains multiple Subsections may be mirrored, completely or partially, in other Sections within the same Subtopic or Topic. For example, Subtopic 470-20 (Debt—Debt with Conversion and Other Options) contains several Sections of FASB guidance. Section 10 contains one Subsection, Cash Conversion. Sections 15, 25, 30, 35, 40, 45, 50, and 55 each contain two Subsections: General and Cash Conversion. If you were researching an accounting question pertaining to a convertible debt instrument that was issued with a cash conversion option, you could use the System to view all Cash Conversion Subsections throughout the Subtopic assembled on a single page without the content of any other Subsections. The ―Combine Subsections‖ feature of the System will save you time if you know you are going to want to review identically titled Subsections that appear in multiple Sections of the same Subtopic. Using the ―Combine Subsections‖ feature, you can assemble all identically titled Subsections within all Subtopics of the same Topic on one page for ease of reading. The ―Combine Subsections‖ feature is available at Individual Section pages, except for the pages of Glossary and XBRL Elements Sections (recall that those Sections do not contain Subsections) Pages on which all Sections of a Subtopic have been assembled via the ―JOIN ALL SECTIONS‖ feature (covered in Lesson 2) Pages on which Sections have been assembled via the ―JOIN SECTIONS‖ feature (covered later in this lesson). ―Combine Subsections‖ is not available on pages that display archived versions of Subsections. To Assemble, on a Single Page, Identically Titled Subsections within a Subtopic: Navigate to any Section page that contains a Subsection of interest. example, navigate to Section 470-20-15. Navigate to the beginning of the Subsection of interest, such as the Cash Conversion Subsection of Section 470-20-15. Click the COMBINE SUBSECTIONS link located just below the Subsection’s title (see the screen image from Section 470-20-15 on the fol...
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