Elements in the U.S. Financial Reporting Taxonomy contain Codification references and electronic links to the relevant paragraph at the Codification website.  In addition, the Codification website includes functionality related to U.S. Financial Reporting Taxonomy XBRL elements that reference the Codification.

The Codification provides a list of all U.S. Financial Reporting Taxonomy XBRL elements that contain an electronic link to a Codification paragraph. The XBRL element labels displayed in the Codification electronically link to additional information about the element including the XBRL element name and all Codification paragraphs referenced by the element.

In addition to paragraph level access to XBRL elements, Codification Section 75 - XBRL Elements contains a list of all XBRL elements that reference a paragraph in that specific Subtopic.

As a result, users now will be able to view XBRL elements associated with specific paragraphs or subtopics.  The availability of the elements within Codification provides an aid to preparers of XBRL financial statements to identify XBRL elements that might need to be considered within their XBRL financial statements.  For example, if an entity applies the disclosure requirements in paragraph 310-10-50-15, they will be able to easily identify the U.S. Financial Reporting Taxonomy XBRL elements associated with that paragraph.

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