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Citing Business Resources & Creating Bibliographies

Looking for help in citing information from one of the online resources provided by the Baylor Library? Here you will find examples to guide your citations using APA v. 6

Resources for Citing Standards

The FASB Notice to Constituents contains information on how to cite FASB accounting standards

Citing a FASB Standard

Citing the Codification:

Financial Accounting Standards Board (FASB). (2010). Accounting standards codification. Retrieved from

Citing a section of the Codification:

FASB (Financial Accounting Standards Board). (n.d.). ASC 605-50-45-1.  Accounting standards codification. Retrieved from​

Citing an Accounting Standards Update, Exposure Document or Other Source from the Codification:

FASB (Financial Accounting Standards Board). (2012, October 24). Accounting Standards Update (ASU) No. 2012-07. Accounting standards codification. Retrieved from


In text citation may be done by using the following form:

(FASB, ASC 225-20-50-3)    or   (FASB, ASU 2012-07)

Classification Code structure

The following demonstrates the structure of the classification system:

XXX-YY-ZZ-PP(a)      XXX = Topic,  YY = Subtopic,   ZZ = Section,  PP = Paragraph, and (a) = subparagraph (if used)

For SEC content, an "S" preceedes the section number.


For example 225-20-50-3 is

225 = Income Statement (Topic)

  225-20 = Extraordinary & Unusual Items (subtopic)

    225-20-50 = Discolure (section)

      225-20-50-3 = Unusual or Infrequently Occurring Items (paragraph)

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