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MACC 531: Applied Research for Financial Accountants and Auditors: Citing Your Sources

This guide provides links to library and web resources for Sarah Lyon's accounting class.

Cite Your Sources!

To cite from the Financial Accounting Standards Board (FASB) codification database, follow the examples below. 

Where to Find Examples in the APA Manual

For more examples, go to 10.4 Reports and Gray Literature in the APA Manual, pp. 329-331.

Table from APA Manual, Section 10.4
Author Date Title Publisher Information DOI or URL

Author, A.A. &

Author, B.B.

Name of Group.


(2020, May 2).

Title of report.

Title of report

(Report No. 123)

Publisher Name.



Financial Accounting Standards Board. (2023). Determination of whether a legal obligation exists (FASB Standard No.410-20-55-1). Financial Accounting Foundation. 

Citation Manuals - APA and MLA

Citation Tool

Business Librarian

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Jennifer Bidwell
she, her, hers
Knauss School of Business
Olin Hall 128
Subjects: Business