Unravelling the confusion caused by GASB, FASB accounting rules.
Separate GASB and FASB accounting and financial reporting rules for governmental healthcare providers are producing confusion. Among other problems, they reduce the usefulness of aggregated data about the healthcare industry. This article addresses the inconsistencies of the various reporting standards and identified problems they can cause.
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Arthur Andersen & Co., Atlanta, GA.
D000066:Accounting / Q000331:legislation & jurisprudence / Q000592:standards*; D005376:Financial Management / Q000331:legislation & jurisprudence / Q000592:standards*; D005380:Financing, Government / Q000331:legislation & jurisprudence / Q000592:standards; D007221:Industry; D009938:Organizations; D014481:United States