FASB Codification Guide-2

While there are advantages to using the join all

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Unformatted text preview: e landing page of a Subtopic, navigating to the page of an individual Section within that Subtopic is easy. You can click on any Section number or title in the Subtopic’s ―Table of Contents‖ outline to navigate to the corresponding Section page. Alternatively, you can use the System’s ―JOIN ALL SECTIONS‖ feature to assemble, on a single page, all of the Section-level content of a Subtopic. While there are advantages to using the ―JOIN ALL SECTIONS‖ feature (as explained in Lesson 2), you may sometimes need to navigate to a Section’s individual page to take advantage of certain System features that are available only at individual Section pages. Those features, which are not available on pages where you have joined all Sections, are explained later in this lesson. Lesson 3: Working with Section-Level Content 28 Look Now Go to the landing page for the Overall Subtopic of the Receivables Topic in the Assets Area. In the outline near the top of the page, notice that all of the SEC Sections in that Subtopic are listed after all of the FASB Sections. How Content Is Organized within Each Section The way in which content is organized within each Codification Section is consistent, with the exception of Sections 20, Glossary, and 75, XBRL Elements. The Codification’s content hierarchy continues with additional lower levels, which may include: Subsections Paragraph Groups Paragraphs Subparagraphs. Subsections: Each Section (other than Sections 20 and 75) contains one or more Subsections. Each Subsection is identified by a title, but unlike Sections, Subsections are not numbered. Each Section has at least one General Subsection. A Section may contain additional Subsections as a means of filtering content related to multiple Sections of the same Subtopic. A Subsection differs from a paragraph heading because the System provides a feature to combine all Subsection content for a Topic. (The organization of content within Glossary Sections is explained in Lesson 9; the organization of...
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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.

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