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Unformatted text preview: c is the dominant Topic. Because Industry Topics
never share Subtopics with each other, determining the dominance of one Industry Topic
over another is never an issue.
Second, there are only seven shared Subtopics other than those that are shared
between an Industry Topic and a non-Industry Topic. The numeric citations of those
Subtopics, reflecting the correct Topic dominance, are as follows: 323-740 718-740 740-270 805-740 830-230 830-740 852-740. Title-Based Citation Styles
Because many levels of the Codification’s content hierarchy have titles, it is often
possible to cite specific Codification content by titles alone. The advantage and
disadvantages of title-based citation styles can be summarized as follows:
Advantage Disadvantages Titles convey significant information about the
subject matter of the content being cited. Using this style to cite content below the Topic
level results in verbose, awkward citations. W ithout identifying numbers, it is more difficult
for readers to navigate to the cited content. Paragraphs and subparagraphs cannot be
cited by title. Title-based citations can be constructed in different ways. In every case, a title-based
citation must unambiguously describe a ―path‖ to the cited content through the various levels
of the content hierarchy. Title-based paths differ from number-based paths in a significant
way—title-based paths are described ―backwards‖ starting with the most-detailed level and
ending with the least-detailed level.
The following examples illustrate title-based citations: The Broad Transactions Area of the FASB ASC The Leases Topic of the FASB ASC Lesson 5: Citing Codification Content 51 The Overall Subtopic of the Leases Topic of the FASB ASC (if a Subtopic is
shared between two Topics, the Topic specified in the Subtopic’s citation should
be the dominant Topic) The Recognition Section of the Overall Subtopic of the Leases Topic of the
FASB ASC The General Subsection of the Recognition Section of the Overall Subtopic of
the Leases Topic of the FASB ASC. There are many places where you can observe title-based citation styles in actual use...
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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.
- Fall '09