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Appendix DFinancial Reporting Pronouncements Pertaining
Appendix FAll Financial Reporting Pronouncements
14 other sections not shown
Accounting and Financial Accounting and Reporting accounting principles adjustments advance refunding AICPA amended by FASB amortization amounts APB Opinion appendix apply Auditing Procedures balance sheet captive insurance Cash and cash cash equivalents cash flows CCRC chapter classified contracts costs current liabilities determine disclosed donor restrictions entity's equity estimates example expenses fair value Financial Instruments Financial Reporting Financial Statement Assertions GAAP gains and losses GASB governmental entities governmental health health care enterprises health care organization health care services Hospital including FASB Interpretation independent auditor investments issued Leases liability long-lived assets long-term debt malpractice claims medical malpractice Medicare ments not-for-profit organizations obligations Off-Balance-Sheet paragraph patient payment period permanently restricted premium Professional Standards pronouncements property and equipment provides guidance received reporting entity Repurchase Agreements restricted net assets Review risk securities Selected Control Procedures service revenue statement of operations Superseded FASB Statement tax-exempt temporarily restricted third-party payors tions transactions unrestricted