The procedure for torque to yield bolt depend on the very specfic bolt. Not just the size. All bolts stretch when tightened. When loosed, they return to their original shape. The is the elastic properties of the bolt. If it does not return, it will stretch again, weaken, and fail. The reason we torque the bolts is to get it in the correct range, but more so, to determine the clamping force of the bolt. How hard it's twisted really does not matter, except that the only way we can determine how hard it is clamping.
Torque to yeild bolts are different. They are tightened to the point of passing the elastic point of the bolt. It stretches, and does not return. As it starts to stretch, it "Yields" or will only clamp so hard. As we turn it more, it will maintain the same clamp force until we go to far, stretch it too much, and it gets weak. This very exact amount of plastic stretch gives us a very exact of clamping force. Much more accurate than a standard bolt and torque.
These bolts are usually tightened to a given torque to make an initial adjustment, then turned a given number of turns so it will stretch and clamp properly. This varies with each design bolt and application. Go by the mfg of the bolt, and their procedure.
The advantage, much better, more accurate. Disadvantage, only one or two uses, then throw it away and get new ones.
Ken Styer