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Exposure Drafts, Comment Letters, and Statements of Position
Health facilities -- United States -- Auditing; Health facilities -- Accounting -- Standards -- United States
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Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force
Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Guide applies to organizations whose principal operations consist of providing or agreeing to provide health care services and that derive all or almost all of their revenues from the sale of goods or services; it also applies to organizations whose primary activities are the planning, organization, and oversight of such organizations, such as parent or holding companies of health care providers. This Guide applies to health care organizations that are either (a) investor-owned businesses or (b) not-for-profit organizations that have no ownership interest and are essentially self-sustaining from fees charged for goods and services, as defined in Financial Accounting …