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Publications

Health Care Entities - Audit and Accounting Guide

  • $79.00-$99.00
    Health Care Entities - Audit and Accounting Guide Availability : In Stock Product #: AAGHCO17P
    AICPA Member: $79.00
    Non-Member: $99.00
  • $69.00-$89.00
    Health Care Entities - Audit and Accounting Guide Availability : eBook Download Product #: AAGHCO17E
    AICPA Member: $69.00
    Non-Member: $89.00
  • $69.00-$89.00
    Health Care Entities - Audit and Accounting Guide Availability : Online Access Product #: WHC-XX
    AICPA Member: $69.00
    Non-Member: $89.00

It is critical that auditors understand the complexities of the specialized accounting and regulatory requirements of the health care industry. This guide is considered the industry standard resource and the 2017 update contains practical, "how-to" guidance for accounting and auditing of health care entities. Prepared and reviewed by industry experts to provide hands on, practical guidance for those who work in and with health care entities, this 2017 edition includes relevant GASB and FASB updates (including those related to private companies), and auditor involvement with municipal securities findings. Further, SAS No. 133, Auditor Involvement With Exempt Offering Documents will be important in this industry. The clarification made by this standard will be very helpful to auditors in understanding their requirements related to public offering documents that include audited financial statements.

Key Benefits

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

Updates include:

  • Going concern standards - FASB ASU No. 2014-15 and SAS No. 132
  • SAS No. 133, Auditor Involvement With Exempt Offering Documents
  • FASB ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis, and the related, No. 2017-02, Not-for-Profit Entities—Consolidation (Sub-topic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity
  • FASB ASU No. 2016-05, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the Emerging Issues Task Force)
  • GASB Statement No. 81, Irrevocable Split-Interest Agreements
  • GASB Statement No. 85, Omnibus 2017
  • GASB Statement No. 86, Certain Debt Extinguishment Issues
  • Distinct presentation of GASB category B guidance

Who Will Benefit?

  • A wide range of professionals in the health care industry including auditors and an entity's internal management.

Information about the eBook option

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About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.