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XXX-YY-65 Transition and Open Effective Date Information
XXX-YY-70 Grandfathered Guidance
XXX-YY-75 XBRL Elements Lesson 3: Working with Section-Level Content 23 When browsing the Codification content, you may notice that some Subtopics contain
Sections whose standardized two-digit Section number is preceded by the letter ―S‖. You
may also see the special Section number ―S99‖ in some Subtopics. In both cases, those
Sections contain SEC guidance rather than FASB guidance. The distinction between the two
is explained later in this lesson.
Within a given Subtopic, here is what you can expect to find in each Section: Section 00, Status, documents the history of substantive or non-maintenance
changes to the Subtopic’s content. It is useful if you need to understand when
and how the Subtopic content changed in the past. Details of working with Status
Sections are provided in Lesson 13 of this Learning Guide. Section 05, Overview and Background, provides a general overview on the
Subtopic. It does not provide historical background of the standard, due process,
or similar items. It may contain certain material generally considered to be
useful to a user to understand the typical situations required by the standard. It
does not summarize the requirements of the Subtopic’s guidance. If you are
completely unfamiliar with the Subtopic’s content, be sure to review this Section. Section 10, Objectives, states the high-level objectives of the guidance in the
Subtopic but does not discuss the main principles of the Subtopic. Section 15, Scope and Scope Exceptions, describes the items (e.g., entities,
transactions, instruments, events) to which guidance in the Subtopic does or does
not apply. You should always review this Section. Details of working with Scope
and Scope Exceptions Sections are provided in Lesson 4. Section 20, Glossary, contains all the glossary terms used in the Subtopic.
Details of working with Glossary Sections are provided in Lesson 9. Section 25, Recognition, addresses the cri...
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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.
- Fall '09