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?
The Securities and Exchange Commission (SEC) offers guidance on citing the Codification
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