What AICPA audit guide revisions mean for providers.
Long-awaited revisions to the American Institute of Certified Public Accountants' (AICPA's) auditing and accounting guide bring major changes to the ways some healthcare organizations account for charity care and bad debts, report cash flows and patient service revenue, handle risk contracting, and perform other functions. Providers not before covered by AICPA guidance and those facing accounting changes should work with their auditors to develop policies consistent with the new guidelines.
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D000066:Accounting / Q000592:standards*; D002608:Charities / Q000191:economics; D003284:Contract Services / Q000191:economics; D005375:Financial Audit / Q000592:standards*; D005376:Financial Management / Q000592:standards*; D005377:Financial Management, Hospital / Q000592:standards*; D005653:Fund Raising; D007351:Insurance, Liability; D007449:Investments / Q000191:economics; D012306:Risk; D014481:United States