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Publications

Health Care Entities - Audit and Accounting Guide

Publisher: AICPA
  • $79.00-$99.00
    Health Care Entities - Audit and Accounting Guide In Stock Product #: AAGHCO16P
    AICPA Member: $79.00
    Non-Member: $99.00
  • $69.00-$89.00
    Health Care Entities - Audit and Accounting Guide eBook Download Product #: AAGHCO15E
    AICPA Member: $69.00
    Non-Member: $89.00
  • $69.00-$89.00
    Health Care Entities - Audit and Accounting Guide Online Access Product #: WHC-XX
    AICPA Member: $69.00
    Non-Member: $89.00

Whether you’re a CPA or internal management at a health care entity, it is critical to understand the complexities of the specialized accounting and regulatory requirements you’re subject to. This guide, considered the industry standard resource, brings you the practical, “how-to” accounting and auditing guidance you need to stay compliant.

This 2016 edition will keep you abreast of relevant GASB and FASB updates (including those related to private companies), PCAOB and Uniform Guidance updates, and author involvement with municipal securities findings.

Key Benefits:

  • Sample independent auditor’s report for a not-for-profit oriented health care entity
  • Appendix discussing the new financial instruments accounting standard
  • Appendix discussing the new revenue recognition standard

Updates include:

  • PCAOB Release No. 2015-002, Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Standards and Rules
  • Inclusion of indicators useful in distinguishing contributions from exchange transactions
  • GASB Statement No. 72, Fair Value Measurement
  • GASB Implementation Guide 2015-1 and GASB Implementation Guide 2016-1
  • Distinct presentation of GASB category B guidance

Who Will Benefit:

  • This audit and accounting guide has been designed to be beneficial to a wide range of professionals in the health care industry including auditors and an entity’s internal management.

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.