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Health Care Entities - Audit and Accounting Guide
Considered the industry's standard resource, this guide will help you to understand the complexities of the specialized accounting and regulatory requirements of the health care industry.

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Product details

Who Will Benefit?

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

Key Topics

  • Sample illustrative independent auditor's report for a not-for-profit oriented health care entity.
  • Content related to the revenue recognition accounting standard, including information on the finalized revenue recognition implementation issues related to health care entities.
  • Content related to the financial instruments accounting standard, including an appendix discussing the standard.
  • Content related to the new not-for-profit financial statements standard, including an appendix discussing the standard.
  • Understand and implement changes related to FASB ASU No. 2016-01.
  • Understand and implement changes related to FASB ASU No. 2016-14.
  • Identify the revenue recognition implementation issues unique to health care entities.
  • Gain an understanding of accounting issues that are unique to health care entities.
  • Understand the unique audit areas found in audits of health care entities.
  • Distinct presentation of GASB category B guidance.

Considered the industry's standard resource, this guide will help you to understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2018, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies).

Updates Include:

  • FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606)
  • FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities
  • FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities
  • SAS No. 133, Auditor Involvement With Exempt Offering Documents
  • GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)
  • GASB No. 83, Certain Asset Retirement Obligations
Table of contents
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.

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