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FASB Codification Guide-2

Using this style to cite content below the topic

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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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