Audit and Accounting Guide: Health Care Entities, 2018 (AICPA Audit and Accounting Guide)

by AICPA

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Book cover for Audit and Accounting Guide: Health Care Entities, 2018

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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 Liabilities

FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities

SAS No. 133, Auditor Involvement With Exempt Offering Documents

GASB 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
  • ISBN10 1948306158
  • ISBN13 9781948306157
  • Publish Date 27 December 2018 (first published 28 November 2018)
  • Publish Status Out of Print
  • Out of Print 5 July 2021
  • Publish Country US
  • Imprint John Wiley & Sons Inc
  • Format Paperback
  • Pages 720
  • Language English