The Notice to Constituents has information on how to cite the FASB Codification of Accounting Standards:
Citations to the new Codification are to the paragraph(s) level, following this format: ASC XXX=Topic, YY=Subtopic, ZZ=Section, PP=Paragraph
Some resources may cite further, to the subparagraph level
Where do you find this information?
Baruch accountancy students and faculty with access to the FASB Accounting Standards Codification-Professional View-Academic Access may find using the "Printing with Sources" feature to be very helpful in preparing citations or references.
See the short FASB tutorial on Printer Friendly/Copy & Paste