AICPA (American Institute of Certified Public Accountants) seeks comments on proposed accounting changes.
The American Institute of Certified Public Accountants has exposed for public comment a revised version of its accounting and auditing guide--Audits of Providers of Health Care Services. The guide covers accounting, auditing, and financial reporting in healthcare organizations and is being revised primarily to address the changing healthcare environment and changes mandated by the Financial Accounting Standards Board. This article provides an overview of some of the more significant proposed changes. The comment period ends August 14, 1995.
Ernst & Young, Sacramento, CA, USA.
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D000066:Accounting / Q000592:standards*; D000067:Accounts Payable and Receivable; D003132:Commerce / Q000191:economics; D005375:Financial Audit / Q000592:standards*; D017408:Guidelines as Topic; D006268:Health Facilities / Q000191:economics*; D006777:Hospitals, Proprietary / Q000191:economics; D006788:Hospitals, Voluntary / Q000191:economics; D007449:Investments; D009939:Organizations, Nonprofit / Q000191:economics; D012952:Societies; D018511:Systems Integration; D014481:United States