Health care entities : September 1, 2019.

Series: American Institute of Certified Public Accountants: Publisher: [United States] : AICPA, 2020Description: 1 online resourceContent type: text Media type: computer Carrier type: online resourceISBN: 9781119697206Subject(s): Health facilities -- United States -- Auditing | Medical audit -- United StatesGenre/Form: Electronic books.DDC classification: 362.10973 Online resources: Full text available at Wiley Online Library Click here to view
Contents:
Ch. 1. Overview and unique considerations of Health Care Entities -- Ch. 2. General auditing considerations -- Ch. 3. Unique financial statement considerations for not-for-profit business-oriented health care entities -- Ch. 4. Cash, cash equivalents, and investments -- Ch. 5. Derivatives -- Ch. 6. Property and equipment and other assets -- Ch. 7. Municipal bond financing -- Ch. 8. Contingencies and other liabilities -- Ch. 9. Net assets (Equity) -- Ch. 10. Health care service revenue and related receivables -- Ch. 11. Contributions received and made -- Ch. 12. The reporting entity and related entities -- Ch. 13. Financial accounting and reporting for managed care services -- Ch. 14. Financial accounting and reporting by continuing care retirement communities -- Ch. 15. Unique considerations of state and local government health care entities -- Supplement A: State of position 00-1, Auditing health care third-party revenues and related receivables -- Appendix -- Glossary -- End user license agreement.
Summary: Considered the industry's standard resource, this guide will help accountants, auditors, and financial managers to understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2019, 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).
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Item type Current location Home library Call number Status Date due Barcode Item holds
EBOOK EBOOK COLLEGE LIBRARY
COLLEGE LIBRARY
362.10973 H3491 2020 (Browse shelf) Available CL-51139
Total holds: 0

ABOUT THE AUTHOR
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

Ch. 1. Overview and unique considerations of Health Care Entities --
Ch. 2. General auditing considerations --
Ch. 3. Unique financial statement considerations for not-for-profit business-oriented health care entities --
Ch. 4. Cash, cash equivalents, and investments --
Ch. 5. Derivatives --
Ch. 6. Property and equipment and other assets --
Ch. 7. Municipal bond financing --
Ch. 8. Contingencies and other liabilities --
Ch. 9. Net assets (Equity) --
Ch. 10. Health care service revenue and related receivables --
Ch. 11. Contributions received and made --
Ch. 12. The reporting entity and related entities --
Ch. 13. Financial accounting and reporting for managed care services --
Ch. 14. Financial accounting and reporting by continuing care retirement communities --
Ch. 15. Unique considerations of state and local government health care entities --
Supplement A: State of position 00-1, Auditing health care third-party revenues and related receivables --
Appendix --
Glossary --
End user license agreement.

Considered the industry's standard resource, this guide will help accountants, auditors, and financial managers to understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2019, 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).

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