Reference List examples:
Citing the Codification:
FASB (Financial Accounting Standards Board). (n.d.). Accounting standards codification (ASC). Retrieved January 16, 2013, from https://asc.fasb.org/
Citing a section of the Codification:
FASB (Financial Accounting Standards Board). (n.d.). ASC 605-50-45-1. Retrieved January 16, 2013, from https://asc.fasb.org/
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. Retrieved January 16, 2013, from https://asc.fasb.org/
In text citation examples:
(FASB, ASC 605-50-45-1)
(FASB, ASU 2012-07)