Databases for Accounting Research:
A detailed explanation of the Accounting Standards Codification from the American Institute of CPA's is available by clicking on the link. Below is a PDF that summarizes many of the practical consideration and professional obligations of CPA's in a post-codification environment.
There are two copies of the ASC in print. One is on 2-hour reserve behind the circulation the other is behind the reference desk. You can ask for it in either place by call number. Click the link to get the call number.
For more information on citing FASB ASC, check out the second tab of this guide. Pay attention to the box entitled Citing the FASB ASC and the downloadable ASC Cheat Sheet.