CODIFICATION.

Suppose you wanted to understand how interest payments on a loan should be presented (classified) in the statement of cash flows.

a. Show how you would navigate to the appropriate guidance using the browse topics feature on the left side of the screen. (example: liabilities-contingencies-loss contingencies-initial measurement)

b. Now provide the numerical ASC reference for the relevant guidance, down to the paragraph.

c. What search term(s) might I enter, if I wanted to perform a keyword search to locate this guidance?

d. What is the Codification reference (ASC xxx-xxx) if I wanted specialized statement of cash flows guidance for entities in the Real EstateTimeshare Entities industry?