Audit and Accounting Guide: Health Care Entities, 2018

By American Institute of Certified Public Accountants (AICPA)

Considered the industry's standard resource, this guide helps accountants and financial managers 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 LiabilitiesFASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit EntitiesSAS No. 133, Auditor Involvement With Exempt Offering DocumentsGASB 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

• Format: Paperback
• Language: English
• ISBN: 1948306158
• ISBN13: 9781948306157
• Release Date: December 2018
• Publisher: Wiley
• Length: 720 Pages
• Weight: 2.10 lbs.
• Dimensions: 1.5" x 6.0" x 8.9"