The source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities in the United States. Get our credentials from the page this link opens.
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).