Audit and Accounting Guide: Health Care Entities
- 18h 39m
- AICPA
- John Wiley & Sons (US)
- 2019
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).
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.
In this Book
-
Overview and Unique Considerations of Health Care Entities
-
General Auditing Considerations
-
Unique Financial Statement Considerations for Not-for-Profit Business-Oriented Health Care Entities
-
Cash, Cash Equivalents, and Investments
-
Derivatives
-
Property and Equipment and other Assets
-
Municipal Bond Financing
-
Contingencies and other Liabilities
-
Net Assets (Equity)
-
Health Care Service Revenue and Related Receivables
-
Contributions Received and Made
-
The Reporting Entity and Related Entities
-
Financial Accounting and Reporting for Managed Care Services
-
Financial Accounting and Reporting by Continuing Care Retirement Communities
-
Unique Considerations of State and Local Government Health Care Entities
-
Supplement A—Statement of Position 00-1, Auditing Health Care Third-Party Revenues and Related Receivables
-
Glossary
