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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
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
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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- Fall '09