Accounting and reporting issues related to continuing care retirement communities. HFMA's Principles and Practices Board Statement No. 9.
D000066:Accounting / Q000592:standards*; D000368:Aged; D005376:Financial Management / Q000592:standards*; D006707:Homes for the Aged / Q000191:economics*; D006801:Humans; D012179:Retirement; D014481:United States