What is the function of the icd-10-cm coding guidelines and how they affect code assignment?

The function of the ICD-10-CM coding guidelines is used as a guide to classify  the reasons for visits and diagnoses in health care settings. Also, these are a set of rules developed to complement and accompany the official conventions provided in International Classifications of Diseases.

Moreover, they affect code assignments for they are based on the provider documentation, which aimed to achieve accurate reporting of diagnoses, procedures and attain complete documentation.