FASB Codification Guide-2

Working with the codification tab an illustrative

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Unformatted text preview: . Initially, the first group of search results will be displayed on the CODIFICATION tab. You can display the other groups by using the ―PAGES‖ feature located near the bottom of the tab, as shown here: Lesson 11: Searching: Fundamental Techniques 106 List Order On the CODIFICATION tab, matching Sections are listed in order of likely relevance, as determined by the System. Each number is a link that you can click to display a specific group of search results on the CODIFICATION tab. For example, by clicking the number ―3,‖ the third group of 10 search results will be displayed. You can also click the right-pointing arrow to display the next group. Other Features Reviewing the Content of Matching Sections Each Section citation on the tab is a link that you can click to navigate to the Section’s page. For example, in the preceding screen image, by clicking on the first citation ―230 Statement of Cash Flows > 10 Overall > 45 Other Presentation Matters,‖ you would navigate to the page for that Section. When you navigate from the ―Search Results‖ page to the page of a matching Section, all instances of your search keywords will be highlighted on the Section’s page. The page will also be automatically scrolled down to the first instance of a search keyword in the Section. However, you may need to review the entire Section to determine whether it contains guidance that is relevant to your research. After you navigate from the ―Search Results‖ page to the page of a matching Section, you can return to the ―Search Results‖ page by clicking the ―Back‖ button in your web browser. You may need to do so because you may need to review the content of several matching Sections to find exactly what you are looking for. Lesson 11: Searching: Fundamental Techniques 107 The “Narrow” and “Search Again” features of the CODIFICATION tab are explained in Lesson 12. Working with the CODIFICATION Tab: An Illustrative Example The following illustrative example is based on the Lesson Scenario that appears at the beginning of this lesson. Then perform the...
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