Final answer:
The correct answer is d) P6RA, which denotes a newly revised paragraph in the Accounting Standards Codification.
Step-by-step explanation:
The value that represents a paragraph inserted when revising Accounting Standards Codification (ASC) is d) P6RA. When the Financial Accounting Standards Board (FASB) updates or revises the ASC, they use a specific nomenclature to denote the changes. The letter 'P' stands for paragraph, the number indicates the sequence of the paragraph within the subsection, and 'RA' signifies that it is a newly revised paragraph with reflected amendments.