Players language, including gestures and other forms of communication, can take many forms.
This document from US Soccer Referee Department breaks down what is acceptable or not acceptable as a guide for match officials while fulfilling the duties of referee or assistant referees in accordance with the Laws of the Game. The position paper can be found in the Documents section of the FLSRC Library.
Position Pater on Offensive, Insulting, or Abusive Language and /or Gestures
