21 March 2012

FASB: Learning Guide for the Codification Research System

The Financial Accounting Foundation (FAF) published the Learning Guide for the Codification Research System, a new resource for subscribers who want to use the FASB's online Accounting Standards Codification's features more effectively and efficiently.

The Learning Guide is part of an ongoing improvement process for the FASB Accounting Standards Codification® research system platform.

The FASB Accounting Standards Codification® is the source of authoritative US GAAP for public and private companies, not-for-profits, and other non-governmental organisations. The Codification® organises US GAAP into roughly 90 accounting Topics and displays all Topics using a consistent structure. It also includes relevant SEC guidance that follows the same topical structure in separate sections in the Codification.

The Learning Guide for the Codification Research System is complimentary for all subscribers (Professional, Academic, and Basic View) and is available at http://asc.fasb.org.

Useful to both novice and experienced Codification users, the Learning Guide employs a “learning by doing” approach. Each lesson includes real-life scenarios and work-related tasks, instructional content, tips and key points, lesson summaries, and questions, exercises, and problems to reinforce the users’ learning.

The lessons are:

1. Getting Started with the Codification
2. Navigating the Codification
3. Working with Section-Level Content
4. Understanding the Scope of Guidance
5. Citing Codification Content
6. Working with Research Results
7. Working with Pending Content
8. Working with Archived Content
9. Working with Glossaries
10. Working with Non-authoritative Content
11. Searching: Fundamental Techniques
12. Searching: Advanced Techniques
13. Keeping Track of Changes to the Codification
14. Cross-Referencing Codification Content and Its Sources
15. Assembling Content for Greater Efficiency
16. Working with XBRL Elements
17. Providing Feedback on the Codification.

Press release

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