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Unformatted text preview: agments associated with paragraph 470-20-15-2.
c. Access the most recently issued source standard containing a text fragment that
you cited in item ―b‖ above.
d. Locate the text fragment within the source standard.
e. Print the source standard page to which you have navigated. Lesson 14: Cross Referencing Codification Content and Its Sources 147 LESSON Assembling Content for Greater
Efficiency 15 Lesson Scenario
George is the accounting manager of a company that operates a popular website. His
company is planning to raise capital to purchase real estate. To raise capital, the company
will issue convertible bonds, which are debt instruments that holders may convert into the
company’s common stock. Debtholders who elect to convert will also have the option to
receive the cash equivalent of the common stock, which is known as a cash conversion
George is completely unfamiliar with accounting for the issuance and conversion of
such debt instruments. Fortunately, he can learn what he needs to know quickly because he is
familiar with several features of the System that enable him to assemble substantial quantities
of relevant content on a single page. Learning Outcomes
In the scenario above, George intends to rely on his knowledge of certain System
features to assemble relevant Section-level content from various locations in the Codification
onto a single page. By doing so, he will spend much less time navigating from one page to
another within the System. So that you can use the System efficiently like George, this lesson
will help you learn to: Use the ―Combine Subsections‖ feature Use the ―JOIN SECTIONS‖ feature Use the ―JOIN ALL SUBTOPICS‖ feature. USING THE “COMBINE SUBSECTIONS” FEATURE
Recall from earlier lessons that each Codification Section (other than Sections 20,
Glossary, and 75, XBRL Elements) contains one or more Subsections. Each Subsection is
identified by a title. Most Codification Sections contain only one Subsection, usually titled
General. Some Codification Sections contain mul...
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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