FASB Codification Guide-2

You can narrow your search results by related term

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Unformatted text preview: yword criterion instead of the more specific word patent. Note: Your ―Narrow By‖ selections will not be retained if you (1) navigate to another group of results using the ―PAGES‖ feature of the CODIFICATION tab or (2) activate the GLOSSARY tab. ADVANCED SEARCH: AN ILLUSTRATIVE EXAMPLE The following illustrative example is based on the Lesson Scenario that appears at the beginning of this lesson. Go back and review the scenario now. Then perform the following steps, imagining yourself in LeeAnn’s position: Go to the ―Advanced Search‖ page by clicking the ―Advanced Search‖ link. Enter the keyword patent in the ―Text/Keyword‖ box. Enter the number 35 in the ―Section‖ box of the ―Codification Reference‖ criterion (recall from Lesson 3 that within any Subtopic, Section 35 is always the Subsequent Measurement Section). Be sure the ―All Areas‖ option is selected for both the ―Narrow Search Area‖ and ―Area‖ criteria. Be sure ―Codification‖ is selected as the ―Source Type‖ criterion. Click the SUBMIT button. On the ―Search Results‖ page, observe that no results match the search criteria. Scroll down to the ―Refine Search‖ feature. In the ―Text/Keyword‖ box, replace patent with intangible asset. Select the ―exact phrase‖ option for the ―Text/Keyword‖ criterion. Observe that the number 35 in the ―Section‖ box (i.e., the third box) of the ―Codification Reference‖ criterion is present. Leave it in place. Click the SUBMIT button. Lesson 12: Searching: Advanced Techniques 122 On the CODIFICATION tab of the ―Search Results‖ page, observe the ―By Related Term‖ and ―By Area‖ choices of the ―Narrow‖ feature. Click the ―useful life‖ link under the ―By Related Term‖ heading. On the CODIFICATION tab of the ―Search Results‖ page (as shown in the screen image below), click the citation ―350 Intangibles—Goodwill and Other > 30 General Intangibles Other than Goodwill > 35 Subsequent Measurement.‖ On the page of Section 350-30-35, read the paragraphs of the paragraph group ―Determining...
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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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