How to Cite FASB
The Financial Accounting Standards Board (FASB) is an organization that sets standards for financial reporting and accounting in the financial sector. The FASB provides financial reporting information and news via its website (fasb.org). If you need to cite information accessed from the FASB website, format your citation as you would any non-periodical website. Because documents on the FASB website are rarely attributed to specific authors, you should use the name of the organization in place of an author's name. The exact format for citing the FASB will depend on whether you are using APA (American Psychological Association) or MLA (Modern Language Association) format.
APA
Step 1
Cite the author, year of publication and page number within the text.
For example:
(Financial Accounting Standards Board, 2010, p. 4)
If no year of publication is given, list "n.d." If the document is not paginated, use "n.p."
Step 2
Position your citation directly after quoting or paraphrasing from your source.
For example:
Financial accounting standards have "become quite lax in recent years" (Financial Accounting Standards Board, n.d., n.p.).
Step 3
Format your reference list entry in the following manner:
Author. (Year). Title of document. Retrieved from URL
For example:
Financial Accounting Standards Board. (2010). Facts about FASB. Use "n.d." if no year of publication is listed.
MLA Style
Step 1
Cite the author and page number within the text.
For example:
(Financial Accounting Standards Board 4)
If the document does not have page numbers, cite only the author.
Step 2
Position your citation directly after quoting or paraphrasing from your source.
For example:
Financial accounting standards have "become quite lax in recent years" (Financial Accounting Standards Board 4).
Step 3
Format your reference list entry in the following manner:
Author. "Title of Document." Name of Website in italics. Name of Publisher, Day Month Year of Publication. Medium of Publication. Day Month Year of Access.
Use "n.d." if no date of publication is listed. Use "n.p." if no publisher is listed.
For example:
Financial Accounting Standards Board."Facts about FASB." fasb.org. FASB, n.d. Web. 19 May 2011.
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