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FASB Codification Pending Content System

View the Codification with an enabled profile in Checkpoint

After enabling a Pending Content Profile, your view of the Codification will be filtered to suit your specific profile.
You can choose to toggle between the Pending Content Profile view and the Standard Codification view. Select the
PCS
 icon from the top toolbar, then select
Disable Active Profile
 from the drop-down menu.
  • If any Pending Content Profile is active then the
    PCS
     icon on the top toolbar turns green, and if no profile is active then it turns orange.
  • If you have multiple profiles and are not sure which profile you have enabled, the hover text for the pending content icon will display the name of the profile. Additionally, if you go to the drop-down menu on the toolbar, the name of the enabled profile will be highlighted.
  • When a profile is enabled a Caution box will be displayed at the top of Codification Sections, except for Section 20 glossaries and the Section 75 XBRL elements (an enabled profile has no effect on Sections 20 and 75).
  • The profile that you have enabled only affects paragraphs that have pending content. Paragraphs that have no pending content display exactly as they do in the Standard Codification view.
The content that is affected by a profile will be represented within a dotted box. However, you may see dotted boxes depending on whether pending content is effective for your profile:
Guidance has been integrated
When the guidance from a standard is effective for your profile, pending content replaces the current text. The paragraph is highlighted with a dotted box. Also, the transition date information and a transition guidance link are provided at the top of the paragraph.
Guidance has not been integrated - current text
When the guidance from a standard is not effective for your profile, current text is not changed and pending content is hidden from your view. The paragraph is highlighted with a dotted box, but there is no transition date information or links to transition guidance.
Guidance has not been integrated - no current text
When the guidance from a standard (a new paragraph) is not effective for your profile, no text will appear because there is no current text. The paragraph is highlighted with a dotted box, but there is no transition date information or links to transition guidance. You'll still have access to the Checkpoint side line links for that new paragraph.
Standard Codification view of Pending Content when profile is enabled
In limited situations, the Standard Codification view will display. This can happen when there are multiple pending content paragraphs and non-integrated pending content precedes integrated pending content.
Multiple Pending Content paragraphs
If there's more than one Accounting Standards Update (ASU) pertaining to a topic, there may be paragraphs with multiple pending content with links to two or more different transition guidance paragraphs.