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Genre/Form: Electronic books
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: American Institute of Certified Public Accountants. Health Care Committee.; American Institute of Certified Public Accountants. Health Care Audit and Accounting Guide Overhaul Task Force.
ISBN: 9781945498473 1945498471 9781119484431 111948443X
OCLC Number: 1007520832
Notes: "September 1, 2017."
Description: 1 online resource.
Contents: Table of Contents xix Chapter Paragraph 1 Overview and Unique Considerations of Health Care Entities .01-.14 Purpose .01 Applicability .02-.06 Classification of Health Care Entities .07-.08 Regulatory Environment .09-.14 Health Care Reform .12-.14 2 General Auditing Considerations .01-.116 Overview .01-.02 An Audit of Financial Statements .03-.09 Audit Risk .05-.09 Terms of Engagement .10-.14 Business Associate Agreements .14 Audit Planning .15-.18 Group Audits .19-.24 Multi-Location Audits Versus Group Audits .23 Complex Transactions .24 Materiality .25-.30 Performance Materiality .29-.30 Qualitative Aspects of Materiality .31-.32 Use of Assertions in Assessment of Risks of Material Misstatement .33-.34 Risk Assessment Procedures .35-.57 Risk Assessment Procedures and Related Activities .37-.43 The Entity and Its Environment .44-.57 Additional Audit Considerations .58-.96 Analytical Procedures .58-.59 Accounting Estimates .60-.62 Transactions Processed by Service Organizations .63-.66 Compliance With Laws and Regulations .67-.77 Going-Concern Considerations .78-.89 Written Representations .90-.96 Independent Auditor's Reports .97-.99 Single Audit Act and Related Audit Considerations .100-.106 Statutory Reporting Considerations for Health Plans .107-.116 Risk-Based Capital Requirements .111-.112 Deficiencies in Internal Control .113 Communicating Internal Control Matters in an Audit .114 Communications With Regulators .115-.116 Chapter Paragraph 3 Unique Financial Statement Considerations for Not-for-Profit Business-Oriented Health Care Entities .01-.43 Complete Set of Financial Statements .02-.05 Balance Sheet .06-.08 Statement of Operations .09-.28 Performance Indicator .12-.17 Other Intermediate Subtotals . .18-.20 Discontinued Operations and Accounting Changes .21-.22 Revenues .23-.25 Expenses .26-.28 Statement of Changes in Net Assets (or Equity) . .29-.32 Statement of Cash Flows .33-.37 Notes to the Financial Statements .38 Subsequent Events . .39-.41 Example Financial Statements .42-.43 4 Cash, Cash Equivalents, and Investments .01-.75 Cash and Cash Equivalents .01-.11 Centralized Cash Management Arrangements .03-.06 Cash From Restricted Donations .07 Other Restricted or Designated Cash Amounts .08-.11 Investments .12-.73 Fair Value Option .17-.22 Investments in Debt Securities and Certain Equity Securities With a Readily Determinable Fair Value That Are Not Recorded Under the Fair Value Option . .23-.35 Investments in Certain Other Financial Instruments Without a Readily Determinable Fair Value That Are Not Recorded Under the Fair Value Option .36-.38 Investment Pools . .39-.47 Fair Value Measurements .48 Impairment of Investments .49-.59 Securities Lending Activities .60 Transfers of Assets to an NFP or Charitable Trust for Investment .61-.63 Regulation .64 Other Financial Statement Presentation Matters .65-.73 Auditing .74-.75 5 Derivatives .01-.44 Introduction .01-.05 General Guidance . .06-.07 Accounting for Changes in Fair Value of Derivative Instruments .08-.12 Fair Value Hedges .09 Cash Flow Hedges .10-.11 Derivatives Not Designated as a Hedging Instrument .12 Hedge Accounting Requirements .13-.28 Shortcut Method .20-.28 Hybrid Instruments, Host Contracts, and Embedded Derivatives .29-.37 Calls and Puts in Debt .33-.34 Derivatives Embedded in Split-Interest Agreements .35-.37 Other Matters .38-.43 Changes in Fair Value of Hedged Item .38 Termination of Cash Flow Hedge by Debt Extinguishment .39 Additional Presentation and Disclosure Requirements for NFP Business-Oriented Health Care Entities .40-.43 Auditing .44 6 Property and Equipment and Other Assets .01-.53 Overview .01-.05 Capitalized Interest . .06-.11 Supplies, Rebates, and Discounts .12-.13 Lessee Involvement in Fixed Asset Construction .14-.17 Asset Retirement and Environmental Remediation Obligations .18-.20 Impairment or Disposal .21-.31 Discontinued Operations .28-.31 Nonreciprocal Transfers .32-.34 Other Long-Lived Assets .35-.43 Financial Statement Presentation . .44-.47 Auditing .48-.53 7 Municipal Bond Financing .01-.107 Introduction .01-.13 Conduit Bonds That Trade in Public Markets . .06-.08 Credit Enhancement .09-.11 Issuance of Municipal Bonds . .12-.13 Extinguishment and Modification Transactions . .14-.17 Calls and Mode Conversions .18-.39 Defeasance .20-.26 Modifications .27-.31 Gain or Loss on Debt Extinguishment .32-.33 Debt Issuance Costs Incurred in Connection With an Exchange or Modification of Debt Instruments .34-.36 Puts or Tender Options .37-.39 IRS Considerations . .40-.44 Chapter Paragraph Financial Statement Presentation and Disclosure .45-.72 Balance Sheet .45-.63 Statement of Operations .64-.65 Disclosures .66-.72 Obligated Group Reporting .73-.74 Interim Financial Reporting .75-.76 Auditing .77-.106 General .77-.85 Auditor Involvement With Municipal Securities Filings .86-.96 Letters for Underwriters .97-.103 Attestation Engagements Related to Securities Issuance . .104-.106 Appendix-Municipal Securities Regulation .107 8 Contingencies and Other Liabilities .01-.128 Contingencies and Commitments .02-.61 The Essentials of Recognition, Measurement, and Disclosure for Contingencies .03-.09 Managing Risk of Loss .10-.12 Medical Malpractice .13-.47 Disclosures for Medical Malpractice .48-.53 Physician Guarantees and Other Agreements With Physicians .54-.61 Other Liabilities .62-.85 Asset Retirement Obligations . .62-.64 Compensation and Related Benefits .65-.76 Joint and Several Liability Arrangements .77-.81 Agency Funds .82-.83 Fees Paid to the Federal Government by Health Insurers . .84-.85 Tax Considerations for NFP Health Care Entities .86-.100 Private Inurement and Intermediate Sanctions .93-.94 Unrelated Business Income .95 State and Local Taxes .96 Tax Positions .97-.98 Medicaid Voluntary Contribution or Taxation Programs . .99-.100 Risks and Uncertainties .101-.107 Auditing Contingencies and Other Liabilities .108-.126 Auditing Medical Malpractice Loss Contingencies .109-.112 Auditing Accounting Estimates .113-.118 Use of Actuaries and Actuarial Methods .119-.122 Evaluating Lawyers' Responses .123-.126 Income Taxes .127 Auditing Considerations .128 Chapter Paragraph 9 Net Assets (Equity) .01-.38 Investor-Owned Health Care Entities .01 Not-for-Profit Entities . .02-.25 Net Asset Classes .05-.18 Reclassifications . .19-.25 Classification of Donor-Restricted Endowment Funds .26-.32 Disclosure .33-.37 Auditing .38 10 Health Care Service Revenue and Related Receivables .01-.60 Overview of the Health Care Environment .01-.15 Rate Setting With Third-Party Payors .05-.10 The Government Payer Environment .11-.14 Charity Care .15 Types of Health Care Revenue .16 Types of Payment Methodologies .17 Patient (or Resident) Service Revenue .18-.36 Revenue Recognition .18-.29 Accounting and Financial Reporting Requirements .30-.36 Premium and Capitation Revenues .37-.40 Patient Receivables . .41-.45 Estimated Final Settlements .46-.54 Auditing .55-.60 Accounts Receivable Confirmations .58-.60 11 Contributions Received and Made .01-.66 Distinguishing Contributions From Other Transactions .03-.08 Contributions Received .09-.32 Expiration of Donor-Imposed Restrictions .12-.14 Promises to Give in Future Periods (Pledges) . .15-.24 Contributions of Long-Lived Assets, the Use of Long-Lived Assets, or Resources to Acquire Them .25-.27 Contributed Services .28-.32 Reporting the Cost of Special Events and Other Fund-Raising Activities .33-.40 Naming Opportunities .36-.39 Investments Gain or Loss Related to Donor-Restricted Contributions . .40 Transfers of Assets to an NFP or Charitable Trust That Raises or Holds Contributions for Others .41-.48 Contributions Made . .49 Other Considerations .50-.58 Auditing .59-.65 Appendix-Q&A Section 6400, Health Care Entities .66 12 The Reporting Entity and Related Entities .01-.118 Overview .01-.02 Reporting by NFP Health Care Entities .03-.58 Relationships With Another NFP .06-.25 Relationships With a For-Profit Entity .26-.48 Special Entities .49-.58 Reporting by Investor-Owned Health Care Entities .59-.62 Presentation of Consolidated and Combined Financial Statements .63-.73 Accounting for Transfers Between Related Entities .74-.87 Equity Transfers .75-.78 Equity Transactions .79-.82 Other Transfers .83-.87 Disclosure .88-.89 Mergers and Acquisitions .90-.116 Merger of NFPs . .96-.97 Acquisition by an NFP .98-.110 Acquisition by an Investor-Owned Entity, Including a For-Profit Subsidiary of an NFP Health Care Entity .111-.114 Disclosures .115 Acquired Entities . .116 Auditing .117 Appendix-Flowcharts .118 13 Financial Accounting and Reporting for Managed Care Services .01-.30 Overview .01-.02 Recognition and Classification of Revenue .03-.12 Capitation Arrangements .07 Accounting for Health Care Costs .08-.12 Accounting for Loss Contracts .13-.17 Consideration of Anticipated Investment Income .17 Accounting for Stop-Loss Insurance .18-.19 General and Administrative Expenses .20 Acquisition Costs .21-.22 Financial Statement Display Considerations .23-.29 Balance Sheet .23-.24 Income and Cash Flow Statement .25-.29 Disclosures .30 14 Financial Accounting and Reporting by Continuing Care Retirement Communities .01-.49 Overview .01-.05 Types of Contracts . .06-.10 Advance Fees .08 Chapter Paragraph Periodic Fees .09 Use Fees .10 Types of Living Accommodations .11-.12 Fees and Payment Methods .13-.15 Accounting for Refundable Advance Fees .16-.20 Accounting for Fees Refundable to Residents Only From Reoccupancy Proceeds of a Contract Holder's Unit .21-.23 Accounting for Nonrefundable Advance Fees . .24-.25 Classification of Refundable Advance Fees .26-.30 Accounting for the Obligation to Provide Future Services and the Use of Facilities to Current Residents .31-.35 Accounting for the Costs of Acquiring Initial Continuing-Care Contracts .36 Financial Statements .37-.43 Auditing .44-.49 15 Unique Considerations of State and Local Government Health Care Entities .01-.206 Introduction .01-.02 Applicability of This Chapter .03-.04 GAAP Hierarchy for Governmental Health Care Entities .05-.11 Applicability of FASB and AICPA Pronouncements .09-.11 Basic Financial Statements .12-.33 Statement of Net Position .13-.18 Statement of Revenues, Expenses, and Changes in Net Position .19-.26 Statement of Cash Flows .27 Segment Reporting .28-.29 RSI, Including MD&A .30-.33 Measurement Attributes .34-.35 Cash, Cash Equivalents, and Investments .36-.58 Cash and Cash Equivalents .36-.38 Investments and Certain Equity Interests .39-.58 Derivatives .59-.65 Property and Equipment and Other Assets .66-.85 Capital Assets-General .67-.70 Capital Asset Impairment .71-.73 Intangible Assets . .74-.76 Excess Consideration Provided in a Governmental Acquisition (Known as Goodwill in Nongovernmental Entities) .77-.79 Leased Assets .80 Service Concession Arrangements .81-.84 Chapter Paragraph Disclosures .85 Municipal Bond Financing and Other Long-Term Debt .86-.94 Debt Defeasance and Extinguishment .89-.92 Debt Issuance Costs .93 Disclosures .94 Contingencies and Other Liabilities .95-.122 Insurance-Related Contingencies .95-.101 Nonexchange Financial Guarantees .102-.104 Asset Retirement and Pollution Remediation Obligations .105-.106 Other Contingencies .107 Compensation and Related Benefits .108-.118 Tax Considerations .119-.120 Disclosures .121-.122 Net Position .123-.132 Financial Reporting of Net Position .131-.132 Health Care Service Revenue and Receivables .133-.136 Contributions and Other Nonexchange Transactions .137-.147 The Reporting Entity and Related Entities .148-.190 Identifying Component Units . .150-.154 Presentation of Component Units .155-.162 Equity Interests .163-.169 Institutionally-Related Foundations .170-.175 Government Combinations .176-.190 General Auditing Considerations for Governmental Health Care Entities .191-.204 Independent Auditor's Reports .197-.198 Supplementary Information and Supporting Information, Including RSI . .199-.206 Supplement A-Statement of Position 00-1, Auditing Health Care Third-Party Revenues and Related Receivables Appendix A Overview of Statements on Quality Control Standards B References to AICPA Technical Questions and Answers C The New Revenue Recognition Standard: FASB ASC 606 D Accounting for Financial Instruments E Information Sources F Category B Guidance G The New Leases Standard: FASB ASU No. 2016-02 H The New Not-for-Profit Financial Reporting Model Standards: FASB ASU No. 2016-14 I Schedule of Changes Made to the Text From the Previous Edition Glossary Index of Pronouncements anOther Technical Guidance Subject Index
Series Title: American Institute of Certified Public Accountants.; Audit and accounting guide.
Responsibility: [developed by the AICPA Health Care Committee and the AICPA Health Care Audit and Accounting Guide Overhaul Task Force].

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