how to cite fasb codification apa

ASC 280 focuses on providing financial statement users with information that can assist them in determining an entity's risks and potential returns. ASC 280 also discusses the concept of "enterprisewide disclosure" standards to further the amount of information provided to end users. Using the FASB Codification System as your reference, research ASC 280 and explain how it might be useful in presenting information that could be pertinent to an end user. From an ethical perspective, what would result if this information was omitted? Be sure to note your source and in-text citation in APA format and cite any corresponding FASB code.