FASB Codification Guide-2

Example navigate to section 470 20 15 navigate to the

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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 option. 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.

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