How to cite Financial Accounting Standards?

I want to cite (APA) Accounting Standards Codifications (ASC), published by the Financial Accounting Standards Board (FASB).

In-text, I want it to look as follows:

FASB (n.d., ASC 605-50-45-1)

and in the reference list:

However, I am unsure how to do this in LaTeX. I am using the natbib package.