FASB Codification Guide-2

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Unformatted text preview: r example, by clicking the ―Print‖ button on the browser window’s toolbar) to print the content of the ―Printer Friendly with Sources‖ window. Close the ―Printer Friendly with sources‖ window and return to the original window to continue working with the System. Lesson 14: Cross Referencing Codification Content and Its Sources 144 Try It Now Go to Section 230-10-45’s page. Use the “Printer Friendly with sources” feature to print the Section’s content. LESSON SUMMARY The ―Cross Reference‖ feature of the System is accessible from every page in the System via the ―Cross Reference‖ link near the top of each page. Using the System’s ―Cross Reference‖ feature, you can trace specific Codification content back to the source(s) from which it was taken or derived. This is known as cross referencing ―By Codification.‖ You can also use the System’s ―Cross Reference‖ feature to trace the content of a specific source to its present location(s) in the Codification. This is known as cross referencing ―By Standard.‖ The ―Cross Reference‖ results table maps source text fragments to Codification paragraphs and glossary terms. The results can be sorted by standard type or by Codification Topic and can be printed. Codification content can be viewed or printed ―with sources,‖ that is, including citations of the sources from which the Codification content was taken/derived. Lesson 14: Cross Referencing Codification Content and Its Sources 145 REINFORCE YOUR LEARNING Question Q1: For each of the following kinds of FASB pronouncements, state whether it is a preCodification or post-Codification source of Codification content: a. Staff Position b. Accounting Standards Update c. Statement of Financial Accounting Standards d. Interpretation. Exercises E1: Use the ―Cross Reference‖ feature of the System to list the source text fragments for the paragraphs in Codification Subtopic 220-10. a. Sort the ―Cross Reference‖ results by standard type. b. Identify each of the unique source standards that appear in the ―Cross Reference‖ results. c. Click the ―START OVER‖ button to clear the cros...
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