How to cite fasb codification in apa

You should refer to the FASB Accounting Standards Codification (FASB ASC), specifically, when answering some of the questions below:

Under what circumstance(s) would the amount included in the foreign currency translation account be recorded in the Income Statement instead of the Statement of Other Comprehensive Income?
Under what circumstance(s) would it potentially make sense for a Company to consider hedging the amount included in the Statement of Other Comprehensive Income for Foreign Currency Translation? Be specific.
Explain in a few sentences how the accounting for foreign currency translation differs for subsidiaries of a US Parent Company operating in a hyperinflationary environment which are consolidated into the Parent Company’s financial statements.
For the accumulated foreign currency translation balance which your Assignment in Connect arrived at, is the amount of the translation adjustment in the current year a debit or a credit, and what does that mean with regards to the movement of foreign exchange during the period against the US Dollar? Be specific.
Requirements:

Write a paper of 2-3 pages double-spaced in length, not counting the title and the reference page(s) and any Exhibit(s) or Appendices. Submissions in excess of 3 pages are acceptable.
Use terms, evidence, and concepts from the Module interactive lecture and readings, including professional business language.
Cite at least 3 credible, academic or professional sources for this assignment. Please include intext citations. The CSU Global Library (Links to an external site.) is a great place to find resources plus the FASB Codification.
Format your paper according to APA guidelines in the CSU Global Writing Center (Links to an external site.).