To cite from the Financial Accounting Standards Board (FASB) codification database, follow the examples below.
For more examples, go to 10.4 Reports and Gray Literature in the APA Manual, pp. 329-331.
Author | Date | Title | Publisher Information | DOI or URL |
---|---|---|---|---|
Author, A.A. & Author, B.B.
Name of Group. |
(2020). (2020, May 2). |
Title of report. Title of report (Report No. 123) |
Publisher Name. |
https://doi.org/xxxx https://xxxx |
Example:
Financial Accounting Standards Board. (2023). Determination of whether a legal obligation exists (FASB ASC 410-20-55-1). Financial Accounting Foundation. Retrieved August 16, 2024 from https://asc.fasb.org/1943274/2147481821/410-20-55-23.