title: How will AICPA proposed guides affect providers?
abstract: Two newly proposed American Institute of Certified Public Accountants audit guides--one for healthcare organizations and one for not-for-profit organizations--will require changes in accounting and financial reporting. The proposed guides cover topics such as flexibility in format and terms, functional and natural classification of expenses, differentiating revenue from gains, and rules relating to long-lived assets.
authors.affiliation: Association Information Management Service, Inc., Alexandria, VA, USA.
authors.forename: R R
authors.initials: RR
authors.lastname: Kovener
mesh_terms: D000066:Accounting / Q000592:standards*; D005375:Financial Audit / Q000592:standards*; D005653:Fund Raising; D017408:Guidelines as Topic; D006788:Hospitals, Voluntary / Q000191:economics*; D007182:Income; D007449:Investments; D009939:Organizations, Nonprofit / Q000191:economics*; D014481:United States