The Financial Accounting Standards

The Financial Accounting Standards Board codification (FASB ASC) is organized into general topics listed on the left-hand side of the home page (General Principles, Presentation, etc.). Clicking on any of the general topics will bring up what the FASB terms a “landing page.” Each landing page contains a list of sub topics for that link. For example clicking on the general topic Assets brings up list of seven sub topics (Cash and Cash Equivalents, Receivables, etc.). Notice that each of the subtopics is identified by a three digit number. This allows for access via the go to function that we will discuss later.
Clicking on any of the subtopics brings up a second link to what are termed sections and contain the content specific area of the FASB ASC. All Subtopics have a set of standard Sections unless there is nothing to include in a particular standard section, in which case that standard Section is left out of the Subtopic and therefore the FASB ASC. There are sixteen standard Sections for each Subtopic. Sections are indicated by a two digit number between 00 and 99. Some of the most frequently used sections are: 25 Recognition, 30 Initial Measurement 35 Subsequent Measurement, 50 Disclosure and Implementation Guidance and Instructions.
Each Section has Paragraph numbers that start over at the beginning of each Section. Each Paragraph, therefore, has a two-part number. The first number is the Section number, and the second part is the Paragraph number within that Section. The Paragraphs are where “substantive content” of the FASB ASC is found. The rest of the levels only exist to organize the information in the Paragraphs and help navigate to the information contained in them. In order to view the specific content areas, it is necessary to click on the JOIN ALL SECTIONS tab found on each section page. For example, assume we are interested in the authoritative literature on accounting for sales of products when a right to return exists. First, click on the topic Revenue at the left-hand side of the home page, then on the landing page Revenue Recognition. Next, click on the products subsection. Finally click the JOIN ALL SECTIONS tab and all of the paragraph content will appear. Page down through the material and you will find that Paragraph 25-1 contains the authoritative guidance for accounting for sales of products with a right to return.
The home page also gives other options for navigating the FASB ASC. Two of these are the SEARCH function and the GO TO option. We have found that using these functions is an easy way to start navigating the FASB ASC. To use the search method of navigating the FASB ASC, first, type the general topic in the search box at the top right of the FASB ASC home page. This will give you some references to specific FASB ASC sections where the topic is discussed. Choose the section that seems most appropriate and type the reference number in the GO TO box at the top left-hand side of the FASB ASC homepage. Once you are redirected to the desired section, click combine sections and all of the information on the topic will be displayed. You can then browse through the material to find the appropriate subsection that addresses the case issue. Let’s use this option to find the authoritative literature on accounting for sales of products with a right to return Type “right to return,” in the search box at the top right of the FASB ASC web page.You will get references to the place where this issue is discussed. Seven possibilities appear, but in reviewing we see that the criteria are contained in 605-15-25-1. Type this number in the box next to the GO TO link at the top left-hand side of the FASB ASC homepage. This will redirect you to the content specific paragraph that discusses accounting for sales of products where a right of return exists. (Note: in some searches you may be redirected to the section outline. If so, click the JOIN ALL SECTIONS tab and all of the paragraph content will appear.
If the issue involves accessing a previous specific pronouncement, it is also possible to access the topic through the cross reference function. On the home page, select Cross Reference. This feature allows you to access the relevant FASB ASC section by citing the original source. To use this feature, first access the drop down menu under Standard Type. (Standard Type refers to the authoritative body that originally issued the pronouncement. For example the Financial Accounting Standards Boards uses the acronym FAS. A discussion of the acronyms for the various standard types is contained through a link in the directions). Next, use the drop down menu under standard number and choose the appropriate number. Then click GENERATE REPORT. When the results appear, click on the first paragraph number at the far right side. Next, click on the 3 digit topic at the top under Table of Contents. When the results appear, click and expand and all of the subtopics will appear. Choose the subtopic you wish to view and then combine sections and the relevant authoritative literature will be displayed.
For example, to answer case 9-3, choose FAS from the drop down Standard Type menu. Then choose 143 from the standard number drop down menu. (Please note that the standard number for asset retirement obligations was misidentified in the case. It should be 143 not 144). Click on GENERATE REPORT and when the results appear, click on 05-4 on the first line under paragraph number. When the results appear, click 410 Asset Retirement and Environmental Obligations. When the results appear, the most appropriate section seems to be 20 Asset Retirement Obligations. Select it and then click the JOIN ALL SECTIONS tab and all of the paragraph content will appear.

The Financial Accounting Standards Board codification (FASB ASC) is organized into general topics listed on the left-hand side of the home page (General Principles, Presentation, etc.). Clicking on any of the general topics will bring up what the FASB terms a “landing page.” Each landing page contains a list of sub topics for that link. For example clicking on the general topic Assets brings up list of seven sub topics (Cash and Cash Equivalents, Receivables, etc.). Notice that each of the subtopics is identified by a three digit number. This allows for access via the go to function that we will discuss later. 
 Clicking on any of the subtopics brings up a second link to what are termed sections and contain the content specific area of the FASB ASC. All Subtopics have a set of standard Sections unless there is nothing to include in a particular standard section, in which case that standard Section is left out of the Subtopic and therefore the FASB ASC. There are sixteen standard Sections for each Subtopic. Sections are indicated by a two digit number between 00 and 99. Some of the most frequently used sections are: 25 Recognition, 30 Initial Measurement 35 Subsequent Measurement, 50 Disclosure and Implementation Guidance and Instructions. 
 Each Section has Paragraph numbers that start over at the beginning of each Section. Each Paragraph, therefore, has a two-part number. The first number is the Section number, and the second part is the Paragraph number within that Section. The Paragraphs are where “substantive content” of the FASB ASC is found. The rest of the levels only exist to organize the information in the Paragraphs and help navigate to the information contained in them. In order to view the specific content areas, it is necessary to click on the JOIN ALL SECTIONS tab found on each section page. For example, assume we are interested in the authoritative literature on accounting for sales of products when a right to return exists. First, click on the topic Revenue at the left-hand side of the home page, then on the landing page Revenue Recognition. Next, click on the products subsection. Finally click the JOIN ALL SECTIONS tab and all of the paragraph content will appear. Page down through the material and you will find that Paragraph 25-1 contains the authoritative guidance for accounting for sales of products with a right to return. 
The home page also gives other options for navigating the FASB ASC. Two of these are the SEARCH function and the GO TO option. We have found that using these functions is an easy way to start navigating the FASB ASC. To use the search method of navigating the FASB ASC, first, type the general topic in the search box at the top right of the FASB ASC home page. This will give you some references to specific FASB ASC sections where the topic is discussed. Choose the section that seems most appropriate and type the reference number in the GO TO box at the top left-hand side of the FASB ASC homepage. Once you are redirected to the desired section, click combine sections and all of the information on the topic will be displayed. You can then browse through the material to find the appropriate subsection that addresses the case issue. Let’s use this option to find the authoritative literature on accounting for sales of products with a right to return Type “right to return,” in the search box at the top right of the FASB ASC web page.You will get references to the place where this issue is discussed. Seven possibilities appear, but in reviewing we see that the criteria are contained in 605-15-25-1. Type this number in the box next to the GO TO link at the top left-hand side of the FASB ASC homepage. This will redirect you to the content specific paragraph that discusses accounting for sales of products where a right of return exists. (Note: in some searches you may be redirected to the section outline. If so, click the JOIN ALL SECTIONS tab and all of the paragraph content will appear.
If the issue involves accessing a previous specific pronouncement, it is also possible to access the topic through the cross reference function. On the home page, select Cross Reference. This feature allows you to access the relevant FASB ASC section by citing the original source. To use this feature, first access the drop down menu under Standard Type. (Standard Type refers to the authoritative body that originally issued the pronouncement. For example the Financial Accounting Standards Boards uses the acronym FAS. A discussion of the acronyms for the various standard types is contained through a link in the directions). Next, use the drop down menu under standard number and choose the appropriate number. Then click GENERATE REPORT. When the results appear, click on the first paragraph number at the far right side. Next, click on the 3 digit topic at the top under Table of Contents. When the results appear, click and expand and all of the subtopics will appear. Choose the subtopic you wish to view and then combine sections and the relevant authoritative literature will be displayed. 
For example, to answer case 9-3, choose FAS from the drop down Standard Type menu. Then choose 143 from the standard number drop down menu. (Please note that the standard number for asset retirement obligations was misidentified in the case. It should be 143 not 144). Click on GENERATE REPORT and when the results appear, click on 05-4 on the first line under paragraph number. When the results appear, click 410 Asset Retirement and Environmental Obligations. When the results appear, the most appropriate section seems to be 20 Asset Retirement Obligations. Select it and then click the JOIN ALL SECTIONS tab and all of the paragraph content will appear.

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Hasil (Bahasa Indonesia) 1: [Salinan]

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Kodifikasi Dewan standar akuntansi keuangan (FASB ASC) disusun menjadi topik umum yang tercantum di sisi kiri halaman utama (General Principles, presentasi, dll). Mengklik pada salah satu topik yang umum akan membawa FASB istilah "halaman arahan". Setiap halaman arahan berisi daftar topik sub link tersebut. Misalnya mengeklik topik umum aset memunculkan daftar tujuh sub topik (kas dan setara kas, Piutang, dll.). Perhatikan bahwa masing-masing subtopics diidentifikasi oleh sejumlah tiga digit. Hal ini memungkinkan untuk akses melalui pergi ke fungsi yang akan kita bahas nanti. Mengklik pada salah satu subtopics membawa kedua link ke apa yang disebut bagian dan mengandung konten spesifik daerah FASB ASC. Semua Subtopics memiliki seperangkat standar bagian kecuali tidak ada yang termasuk dalam bagian standar tertentu, dalam hal bahwa standar bagian yang tersisa dari Subtopic dan karena itu FASB ASC. Ada enam belas bagian standar untuk setiap Subtopic. Bagian ditunjukkan dengan angka dua digit antara 00 dan 99. Beberapa bagian yang paling sering digunakan adalah: pengakuan 25, 30 awal pengukuran 35 selanjutnya pengukuran, 50 pengungkapan dan petunjuk pelaksanaan dan petunjuk. Setiap bagian memiliki angka ayat yang memulai kembali pada awal setiap bagian. Setiap ayat, oleh karena itu, memiliki dua bagian. Nomor pertama adalah nomor bagian, dan bagian kedua adalah nomor ayat bagian. Paragraf yang mana "substantif konten" dari FASB ASC ditemukan. Sisa tingkat hanya ada untuk mengatur informasi dalam paragraf dan membantu menavigasi ke informasi yang terkandung di dalamnya. Untuk melihat daerah konten tertentu, hal ini diperlukan untuk klik pada tab bergabung semua bagian yang ditemukan di setiap bagian halaman. Sebagai contoh, menganggap kami tertarik dalam literatur otoritatif akuntansi untuk penjualan produk ketika ada hak untuk kembali. Pertama, klik pada topik pendapatan di sisi kiri halaman, kemudian pada halaman arahan pengakuan pendapatan. Selanjutnya, klik pada sub-bagian produk. Akhirnya klik tab bergabung semua bagian dan semua konten ayat akan muncul. Halaman turun melalui bahan dan Anda akan menemukan bahwa ayat 25-1 berisi panduan otoritatif untuk akuntansi untuk penjualan produk-produk dengan hak untuk kembali. Home page juga memberikan pilihan lain untuk menavigasi FASB ASC. Dua ini adalah fungsi pencarian dan pergi ke pilihan. Kami telah menemukan bahwa menggunakan fungsi-fungsi ini adalah cara mudah untuk mulai menjelajahi FASB ASC. Untuk menggunakan metode pencarian navigasi FASB ASC, pertama, ketik topik umum di kotak pencarian di bagian atas kanan dari FASB ASC home page. Ini akan memberi Anda beberapa referensi untuk bagian FASB ASC spesifik yang mana topik ini dibahas. Memilih bagian yang tampaknya paling sesuai dan ketik nomor referensi pergi ke kotak di sebelah kiri atas situs FASB ASC. Setelah Anda diarahkan ke bagian yang diinginkan, klik menggabungkan bagian-bagian dan semua informasi pada topik akan ditampilkan. Anda kemudian dapat menelusuri melalui materi yang ditampilkan sesuai yang membahas masalah kasus. Mari kita gunakan pilihan ini untuk mencari literatur otoritatif akuntansi untuk penjualan produk-produk dengan hak untuk kembali ketik "hak untuk kembali," di dalam kotak pencarian di bagian atas kanan dari halaman web FASB ASC.Anda akan mendapatkan referensi ke tempat di mana masalah ini dibahas. Tujuh kemungkinan muncul, tetapi dalam meninjau kita melihat bahwa kriteria yang terkandung dalam 605-15-25-1. Ketik kotak pergi ke link di sebelah kiri atas situs FASB ASC nomor ini. Ini akan mengarahkan Anda ke paragraf tertentu konten yang membahas akuntansi untuk penjualan produk-produk yang mana ada hak kembali. (Catatan: dalam beberapa pencarian Anda mungkin dialihkan ke garis bagian. Jika demikian, klik tab Gabung semua bagian dan semua konten ayat akan muncul.Jika masalah melibatkan mengakses pengumuman khusus sebelumnya, juga dimungkinkan untuk mengakses topik melalui fungsi referensi silang. Pada laman Beranda, pilih referensi silang. Fitur ini memungkinkan Anda untuk mengakses bagian FASB ASC yang relevan dengan mengutip sumber asli. Untuk menggunakan fitur ini, pertama kali mengakses drop down menu di bawah tipe standar. (Tipe standar merujuk kepada badan otoritatif yang awalnya mengeluarkan pernyataan. Misalnya, Dewan standar akuntansi keuangan menggunakan singkatan FAS. Diskusi yang akronim untuk berbagai jenis standar terkandung melalui link di arah). Selanjutnya, menggunakan drop-down menu di bawah nomor standar dan memilih nomor yang sesuai. Kemudian klik menghasilkan laporan. Ketika hasil muncul, klik pada nomor ayat pertama di sisi paling kanan. Selanjutnya, klik pada 3 digit topik di atas di bawah daftar isi. Ketika hasil muncul, klik dan memperluas dan semua subtopics akan muncul. Pilih subtopic yang ingin Anda lihat dan kemudian menggabungkan bagian dan relevan sastra otoritatif akan ditampilkan. Misalnya, untuk menjawab kasus 9-3, memilih FAS dari tipe standar menu drop-down. Kemudian memilih 143 dari standar nomor menu drop-down. (Harap dicatat bahwa nomor standar untuk aset pensiun kewajiban disalahfaham dalam kasus. Itu harus 143 tidak 144). Klik pada menghasilkan laporan dan ketika hasil muncul, klik pada 05-4 pada baris pertama di bawah paragraf nomor. Ketika hasil muncul, klik 410 pensiun aset dan kewajiban lingkungan. Ketika muncul hasil, Bagian yang paling sesuai tampaknya 20 aset pensiun kewajiban. Pilih dan kemudian klik tab bergabung semua bagian dan semua konten ayat akan muncul.

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Hasil (Bahasa Indonesia) 2:[Salinan]

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Hasil (Bahasa Indonesia) 3:[Salinan]

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