ACCT 710 - Tax Analysis & Strategy: Accounting Standards

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Last Updated: Feb 19, 2024 11:15 AM

FASB Accounting Standards

FASB Accounting Standards Citation Style

Basic Citation Format for FASB Citations

FASB ASC XXX-YY-ZZ-PP

(XXX = Topic, YY = Subtopic, ZZ = Section, and PP = Paragraph) and ASC refers to Accounting Standards Codification

EXAMPLE: FASB ASC 310-10-15-2

In-Text Citation for FASB

The in-text citation would be (FASB, 2011) if this was the only standard being referred to in the paper.  If  referencing more than one standard, add as much extra unique info as possible. For example if  a writer was referencing 310 and 142 the in-text for 310 would be (FASB ASC 310, 2011).

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