Edition:
Publisher:
Binding: Paperback
ISBN / ASIN: 1937351505
Health Care Entities - AICPA Audit and Accounting Guide
Ensure you have the most current authoritative guidance when auditing in the Health Care industry. Medical coding books Health Care Entities - AICPA Audit and Accounting Guide for free download collection in PDF, EPUB formats. br>
This AICPA Audit & Accounting Guide has been fully conformed to reflect the new standards resulting from the Clarity Project. It includes relevant guidance contained in applicable standards and other technical sources. Topics of interest include medical malpractice claims, patient receivables and revenue recognition, the reporting entity and related entities, and financial reporting and accounting for managed care services and continuing care retirement communities. The guide also offers clear and practical guidance on recent developments in areas such as CCRC refundable advance fees, intangibles, and fair value measurement. Ebooks download Health Care Entities - AICPA Audit and Accounting Guide pdf on amazon.The governmental chapter reflects the issuance of recently issued GASB statements, including GASB Statement No. 63, Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. All content is reviewed by industry experts and the appropriate AICPA senior committee(s).
Updates significant to this edition include technical guidance contained in: FASB ASU No. 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment; FASB ASU No. 2012-01, Health Care Entities (Topic 954): Continuing Care Retirement Communities-Refundable Advance Fees; FASB ASU No. 2011-08, Intangibles-Goodwill and Other (Topic 350): Testing Goodwill for Impairment; FASB ASU No. 2011-07, Health Care Entities (Topic 954): Presentation and Disclosure of Patient Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts for Certain Health Care Entities (a consensus of the FASB Emerging Issues Task Force); and more. Health Care Entities - AICPA Audit and Accounting Guide free download available via rapidshare, mediafire, 4shared, and hotfile.
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