Considered the industry standard resource, this 2016 update contains practical, “how-to” guidance for accounting and auditing of health care entities.
This 2016 edition includes relevant GASB and FASB updates (including those related to private companies), PCAOB and Uniform Guidance updates, and author involvement with municipal securities findings.
- Sample independent auditor’s report for a not-for-profit oriented health care entity
- References to the reorganized PCAOB auditing standards
- Indicators useful in distinguishing contributions from exchange transactions
- GASB Statement No. 72, Fair Value Measurement
- References to GASB Implementation Guide 2015-1 and GASB Implementation Guide 2016-1
- Distinct presentation of GASB category B guidance
Who Will Benefit:
- Auditors and an entity’s internal management