FASB Codification Guide-2

C a subsidiary is a finance subsidiary if it has no

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Unformatted text preview: Codification content could be used. An example of a number-based citation for a paragraph group looks like this: FASB ASC paragraphs 605-25-25-3 through 25-6. g. Paragraphs cannot be cited by titles so a number-based citation style should be used for paragraph Codification content. An example of a number-based citation for a paragraph looks like this: FASB ASC paragraph 605-25-50-1. h. Subparagraphs cannot be cited by title so a number-based citation style should be used for subparagraph Codification content. An example of a number-based citation for a subparagraph looks like this: FASB ASC paragraph 605-25-15-3(a). Appendix A: Answer Key 181 Lesson 6 Questions Q1: Yes. Exercises E1: a. N/A. b. There is a ―Combine sections‖ link on the browser window, but there are no such links displayed in the Printer Friendly window. There is a ―Submit Annotations‖ link on the browser window, but there are no such links displayed in the Printer Friendly window. There is a ―Submit Feedback‖ link on the browser window, but there are no such links displayed in the Printer Friendly window. There is a ―XBRL Elements‖ link on the browser window, but there are no such links displayed in the Printer Friendly window. c. N/A. E2: N/A. E3: N/A. E4: N/A. Problem P1: Open a printer friendly version of the section, copy the specified paragraph, click the ―Email‖ link on the original web browser, and paste the copied content into the ―Message‖ box. Insert the email address of the recipient and send off the email. Appendix A: Answer Key 182 Lesson 7 **Because of the transitory nature of pending content, the paragraphs referenced in the questions, exercises, and problem below may change.** Questions Q1: a. The current content is less prescriptive and more general. It says just ―a financial statement‖ instead of ―a single continuous financial statement or in two separate but consecutive financial statements.‖ b. The current content is superseded. c. The current content lacks the new heading, and it is l...
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