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Health Care Entities - AICPA Audit and Accounting Guide

American Institute of CPAs




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 | #4404437 in Books |  2011 | PDF # 1 | File type: PDF

 | "Variable interest entityArbitrage fair value Audit and accounting guide

|

Revised as of July 1, 2011, the guide includes relevant guidance contained in applicable standards and other technical sources, with "how-to" advice for handling audit and accounting issues common to health care entities. You'll find detailed explanation of fair value measurements and disclosures for non-governmental health care entities, accounting for investments in debt securities held by investor owned, not-for-profit and governmental entities, accounting for and rep...

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