Heather, it’s a question that almost always comes up on sims part of FAR, where they ask you to cite the exact reference in FASB Accounting Standards Update (ASU) where a particular pronouncement or guidance is located. The reference has to be broken into area, topic, subtopic, and section. E.g. ASU 730-10-20-912, which talks about research and development by federal government contractors.
You have to understand how to navigate through the authoritative literature that they provide to locate the reference. It’s easy, but if you don’t know how to do it, it can be frustrating and cost you easy but important points.