New auditing rules to better document charity-care costs.
New accounting guidelines for hospitals will make financial statements more meaningful, experts say, in large part because the rules will end the practice of combining uncollected debt and charity care on a single line. That could aid the fight to preserve tax exemptions.
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D000066:Accounting / Q000592:standards*; D002608:Charities / Q000191:economics*; D004282:Documentation; D005375:Financial Audit / Q000592:standards*; D005377:Financial Management, Hospital / Q000592:standards; D007182:Income