Statement no. 12: Accounting for resource transfers among affiliated entities. Healthcare Financial Management Association, Principles and Practices Board.
D000066:Accounting / Q000592:standards*; D002202:Capital Financing / Q000592:standards; D003284:Contract Services / Q000191:economics; D005376:Financial Management / Q000592:standards*; D007449:Investments / Q000191:economics; D009096:Multi-Institutional Systems / Q000191:economics*; D010067:Ownership / Q000191:economics; D012954:Societies, Hospital; D014481:United States