Citing Business Resources & Creating Bibliographies

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

Citing the Codification:

Financial Accounting Standards Board (FASB). (2010). Accounting standards codification. Retrieved from http://asc.fasb.org/

Citing a section of the Codification:

FASB (Financial Accounting Standards Board). (n.d.). ASC 605-50-45-1.  Accounting standards codification. Retrieved from https://asc.fasb.org/section&trid=2197430​

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 http://asc.fasb.org/

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

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

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)