FASB Codification Guide-2

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Unformatted text preview: following steps, imagining yourself in Julia’s position: Enter the keywords interest paid operating cash flow in the SEARCH box. Select the ―Codification‖ option. Click the GO button. On the CODIFICATION tab of the ―Search Results‖ page, click the citation ―230 Statement of Cash Flows > 10 Overall > 45 Other Presentation Matters.‖ On the Section 230-10-45 page, click the ―Top‖ button located on the bottom toolbar of the DOCUMENT tab to scroll to the top of the page. Examine the outline structure of the Section in detail by clicking the ―Expand‖ link above the ―Table of Contents‖ outline. Scroll down if necessary to examine the expanded outline structure. Observe the ―Classification‖ paragraph group in the outline. Click on it to automatically scroll down to the start of that paragraph group on the page. Read the paragraphs of that paragraph group, finding in paragraph 230-10-45-17: ―[T]he following are cash outflows for operating activities … Cash payments to lenders and other creditors for interest …‖ If, in the lesson scenario, Julia had not found what she was looking for in the first matching Section, she could have clicked her browser’s ―Back‖ button to return to the ―Search Results‖ page and examined other matching Sections. The GLOSSARY Tab The GLOSSARY tab of the ―Search Results‖ page lists the glossary terms that match your search criteria. You can click the tab to activate it if it is not currently active. For simple searches, a matching glossary term is one for which all of your search keywords are present in the term and/or its definition. The number in parentheses to the right of the word GLOSSARY indicates the number of matching glossary terms. When the GLOSSARY tab is first activated, an excerpt of each matching glossary term’s definition is displayed. If the definition is short, the entire definition is displayed; otherwise, only a portion of the definition is displayed. You can display the full definition of any listed term by clicking the ―Full Definition‖ link to the right of th...
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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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