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Technical

Health Care Entities - Audit and Accounting Guide Logo aicpa

  $79.00 - 99.00 |   AICPA |   Sep 2018 |   AICPA Store
Who Will Benefit?
  • A wide range of professionals in the health care industry including auditors and an entity's internal management.
Key Topics
  • Sample illustrative independent auditor's report for a not-for-profit oriented health care entity.
  • Content related to the revenue recognition accounting standard, including information on the finalized revenue recognition implementation issues related to health care entities.
  • Content related to the financial instruments accounting standard, including an appendix discussing the standard.
  • Content related to the new not-for-profit financial statements standard, including an appendix discussing the standard.
  • Understand and implement changes related to FASB ASU No. 2016-01.
  • Understand and implement changes related to FASB ASU No. 2016-14.
  • Identify the revenue recognition implementation issues unique to health care entities.
  • Gain an understanding of accounting issues that are unique to health care entities.
  • Understand the unique audit areas found in audits of health care entities.
  • Distinct presentation of GASB category B guidance.

Considered the industry's standard resource, this guide will help you to 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
Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Intermediate
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Advanced
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Foundational
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Intermediate
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Advanced
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting, Foundational
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting, Intermediate
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting, Advanced
  • Assurance: Technical: Audit: Audit risk assessment, Foundational
  • Assurance: Technical: Audit: Audit risk assessment, Intermediate
  • Assurance: Technical: Audit: Audit risk assessment, Advanced
  • Assurance: Technical: Audit: Authoritative guidance, Foundational
  • Assurance: Technical: Audit: Authoritative guidance, Intermediate
  • Assurance: Technical: Audit: Authoritative guidance, Advanced

Comments/Reflections