week 7 thread 3

Examples APA Cites and References for use in ACC540

By Dr. Doug Letsch

Please use this guide to assist you in APA style references for this class. Notice the author first (sometimes the author is a company or organization), followed by the date of the publication of if viewed online the date you viewed the item, followed by the title, edition, place of publication. A great style guide, if you don’t have the APA 5th ed. Book would be https://owl.english.purdue.edu/owl/resource/560/01/

Here are some special examples based on the research we will do in this class:

In text cites: FASB (2017) or (FASB, 2017)

Reference:

FASB. (2017). Academics: Help us improve financial reporting [Press release]. Norwalk, CT: Financial Accounting Standards Board. Retrieved online from http://www.fasb.org/jsp/FASB/Page/BridgePage&cid=1176169144012

In text cites: FASB (2017) or (FASB, 2017)

Reference:

FASB. (2017). Comment letters submitted to FASB by constituents for inventory costs, an amendment of ARB No. 43, Chapter 4 (pp. 79). Norwalk, CT: Financial Accounting Standards Board.

In text cites: IASB (2017) or (IASB, 2017)

Reference:

IASB. (2017). IFRS 3: Business combinations. London: International Accounting Standards Board. Retrieved Online from http://www.ifrs.org/issued-standards/list-of-standards/ifrs-3-business-combinations/

In text cites: AICPA (2017) or (AICPA, 2017)

Reference:

AICPA. (2017). AICPA code of professional conduct: Rule 203-2: Status of FASB, GASB and FASAB interpretations. . New York: American Institute of Certified Public Accountancy. Retrieved online rom http://www.aicpa.org/about/code/et_203.html#et_203.01

In text cites: AICPA (2018) or (AICPA, 2018)

Reference:

AICPA. (2018). Statements on Standards for Accounting and Review Services (SSARSs): AR-C Section 60: General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services. New York: American Institute of Certified Public Accountancy. Retrieved online from https://www.aicpa.org/content/dam/aicpa/research/standards/compilationreview/downloadabledocuments/ar-c-00060.pdf

In text cites: FASB (2018) or (FASB, 2018)

Reference:

FASB. (2018). FASB accounting standards codification-professional subscription: Topic 310.10.05-06, Receivables overview and background, factoring arrangements. Retrieved online from https://asc.fasb.org/section&trid=2196774

In text cites: PCAOB (2018) or (PCAOB, 2018)

Reference:

PCAOB. (2018). AS 1001: Responsibilities and functions of the independent auditor: para .02: Distinction between responsibilities of auditor and management. Retrieved online from https://asc.fasb.org/section&trid=2196774

In text cites: IRS (2018) or (IRS, 2018)

Reference:

IRS. (2018). IRC § 442: Change of annual accounting period. Retrieved online from ??. (Note: The Code and Regulations are hard to find online. Most students use South-western Federal Taxation Internal Revenue Code of 1986 and treasury Regulation: Annotated and Selected. 2018 edition. Mason, OH: South-western Cengage Learning. If so, you would cite the book per APA rather than above.

Examples of how to reference and cite Laws and other legal materials can be found in American Psychological Association (2010, section A7.02-A7.07).

American Psychological Association-APA (2010). Publication manual of the American psychological association (5th ed.). Washington, DC: American Psychological Association