The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles.
Required: Determine the specific citation for accounting for the following:

An entity has financial statement and disclosure alternatives that may provide additional useful information. For example, an entity may highlight the effects of consolidating a limited partnership by providing consolidating financial statements or separately classifying the assets and liabilities of the limited partnership(s) on the face of the balance sheet.