Health Care Entities, September 2017. AICPA. Скачать в формате fb2, epub, doc, txt. Newlib. NEWLIB.NET

Health Care Entities, September 2017 - AICPA

Автор: AICPA
Издательство: John Wiley & Sons Limited
Серия:
Жанр произведения: Бухучет, налогообложение, аудит
Год издания: 0
isbn: 9781119484424

It is critical that auditors understand the complexities of the specialized accounting and regulatory requirements of the health care industry. This guide is considered the industry standard resource and the 2017 update contains practical, «how-to» guidance for accounting and auditing of health care entities. Prepared and reviewed by industry experts to provide hands on, practical guidance for those who work in and with health care entities, this 2017 edition includes relevant GASB and FASB updates (including those related to private companies), and auditor involvement with municipal securities findings. Further, SAS No. 133, Auditor Involvement With Exempt Offering Documents will be important in this industry. The clarification made by this standard will be very helpful to auditors in understanding their requirements related to public offering documents that include audited financial statements.