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BOOK EXCERPT:
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
Product Details :
Genre |
: Business & Economics |
Author |
: AICPA |
Publisher |
: John Wiley & Sons |
Release |
: 2018-11-28 |
File |
: 723 Pages |
ISBN-13 |
: 9781119577348 |
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BOOK EXCERPT:
This AICPA Accounting and Auditing Guide is a must-have for the resource libraries of accounting and auditing professionals who work with not-for-profit organizations. This essential reference book assists accountants in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants benefit from not-for-profit industry-specific guidance on the issues they are likely to encounter this year. The 2018 edition includes guidance on financial reporting changes, reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more. This new edition provides a comprehensive discussion of FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The discussion includes highlights of the changes that will assist financial statement preparers with implementing the standard. The guide offers dual guidance throughout, providing readers with the “before-and-after” context to enhance their understanding of the changes, as well as two all-inclusive appendices.
Product Details :
Genre |
: Business & Economics |
Author |
: AICPA |
Publisher |
: John Wiley & Sons |
Release |
: 2018-04-27 |
File |
: 883 Pages |
ISBN-13 |
: 9781948306201 |
eBook Download
BOOK EXCERPT:
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.
Product Details :
Genre |
: Business & Economics |
Author |
: AICPA |
Publisher |
: John Wiley & Sons |
Release |
: 2018-07-11 |
File |
: 944 Pages |
ISBN-13 |
: 9781948306256 |
eBook Download
BOOK EXCERPT:
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and postemployment benefits other than pensions (OPEB), you can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This 2017 edition includes a new chapter on best practices for OPEB accounting, reporting, and auditing. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, and much more.
Product Details :
Genre |
: Business & Economics |
Author |
: AICPA |
Publisher |
: John Wiley & Sons |
Release |
: 2017-09-25 |
File |
: 944 Pages |
ISBN-13 |
: 9781945498589 |
eBook Download
BOOK EXCERPT:
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).
Product Details :
Genre |
: Business & Economics |
Author |
: AICPA |
Publisher |
: John Wiley & Sons |
Release |
: 2020-01-15 |
File |
: 768 Pages |
ISBN-13 |
: 9781119697176 |
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BOOK EXCERPT:
Product Details :
Genre |
: Business & Economics |
Author |
: Leon Edwards Hay |
Publisher |
: McGraw-Hill/Irwin |
Release |
: 1995 |
File |
: 840 Pages |
ISBN-13 |
: UOM:39076001693428 |
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BOOK EXCERPT:
Product Details :
Genre |
: Group medical practice |
Author |
: |
Publisher |
: |
Release |
: 1998 |
File |
: 628 Pages |
ISBN-13 |
: NWU:35556028009454 |
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BOOK EXCERPT:
Product Details :
Genre |
: Health facilities |
Author |
: American Institute of Certified Public Accountants. Health Care Committee |
Publisher |
: |
Release |
: 2008 |
File |
: 518 Pages |
ISBN-13 |
: UOM:39076002771785 |
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BOOK EXCERPT:
This successful textbook is highly regarded, especially in programs that want a solid, comprehensive text for students who sit for the CPA exam. The book is loosely organized into five sections which allow for flexibility in sequencing the topics. Many of the topics are illustrated by examples using a continuous case involving a fictitious company called Peerless Products Corporation and its subsidiary, Special Foods, Inc.
Product Details :
Genre |
: Accounting |
Author |
: Richard E. Baker |
Publisher |
: Irwin/McGraw-Hill |
Release |
: 2005 |
File |
: 1178 Pages |
ISBN-13 |
: UCSC:32106017930840 |
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BOOK EXCERPT:
Product Details :
Genre |
: Medical care |
Author |
: |
Publisher |
: |
Release |
: 2007 |
File |
: 56 Pages |
ISBN-13 |
: IND:30000111174128 |