FASB Accounting Standards CodificationTM Now Provides Users with Information about Related XBRL Elements

Codification releases enhanced functionality linking authoritative GAAP and the
U.S. Financial Reporting Taxonomy

NORWALK, Conn.--(Business Wire)--
Users of the FASB Accounting Standards CodificationTM will now find it easier to
access certain information about eXtensible Business Reporting Language (XBRL)
elements of the U.S. Financial Reporting Taxonomy that link to the Codification.
The Financial Accounting Standards Board (FASB) today introduced the new XBRL
functionality at the FASB Accounting Standards CodificationTM website
(http://asc.fasb.org). The new functionality is designed to help preparers of
XBRL financial statements identify XBRL elements that might need to be
considered within those statements.

"The new XBRL functionality provided by the Codification website will help
entities as they prepare or plan to prepare XBRL financial statements using the
U.S. Financial Reporting Taxonomy," states FASB Chairman Robert Herz. "Users
will be able to very easily identify the XBRL elements associated with specific
Codification paragraphs."

On July 1, 2009, the FASB Accounting Standards CodificationTM became the single
source of authoritative nongovernmental U.S. generally accepted accounting
principles (GAAP) effective for interim and annual periods ending after
September 15, 2009. The Codification provides a list of all XBRL elements that
contain an electronic link to a Codification paragraph. It provides the complete
XBRL element names together with all Codification paragraphs referenced by a
particular XBRL element.

To ensure that the taxonomy references the authoritative literature in the
Codification rather than the superseded legacy literature, XBRL-US announced in
August that it had published a taxonomy extension including the Codification
references. The Codification references include both the text-based Codification
reference (in the form of topic, subtopic, section, paragraph, and subparagraph)
and an electronic link to the related Codification paragraphs.

The Notice to Constituents (available at the Codification website) provides
additional background regarding Codification references and electronic links
embedded in the U.S. Financial Reporting Taxonomy.

About the Financial Accounting Standards Board

Since 1973, the Financial Accounting Standards Board has been the designated
organization in the private sector for establishing standards of financial
accounting and reporting. Those standards govern the preparation of financial
reports and are officially recognized as authoritative by the Securities and
Exchange Commission and the American Institute of Certified Public Accountants.
Such standards are essential to the efficient functioning of the economy because
investors, creditors, auditors, and others rely on credible, transparent, and
comparable financial information. For more information about the FASB, visit our
website at www.fasb.org.

Financial Accounting Standards Board
Christine Klimek, 203-956-3459

Copyright Business Wire 2009