skip to content

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

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 xixChapter Paragraph1 Overview and Unique Considerations of Health Care Entities .01-.14Purpose .01Applicability .02-.06Classification of Health Care Entities .07-.08Regulatory Environment .09-.14Health Care Reform .12-.142 General Auditing Considerations .01-.116Overview .01-.02An Audit of Financial Statements .03-.09Audit Risk .05-.09Terms of Engagement .10-.14Business Associate Agreements .14Audit Planning .15-.18Group Audits .19-.24Multi-Location Audits Versus Group Audits .23Complex Transactions .24Materiality .25-.30Performance Materiality .29-.30Qualitative Aspects of Materiality .31-.32Use of Assertions in Assessment of Risks of Material Misstatement .33-.34Risk Assessment Procedures .35-.57Risk Assessment Procedures and Related Activities .37-.43The Entity and Its Environment .44-.57Additional Audit Considerations .58-.96Analytical Procedures .58-.59Accounting Estimates .60-.62Transactions Processed by Service Organizations .63-.66Compliance With Laws and Regulations .67-.77Going-Concern Considerations .78-.89Written Representations .90-.96Independent Auditor's Reports .97-.99Single Audit Act and Related Audit Considerations .100-.106Statutory Reporting Considerations for Health Plans .107-.116Risk-Based Capital Requirements .111-.112Deficiencies in Internal Control .113Communicating Internal Control Matters in an Audit .114Communications With Regulators .115-.116Chapter Paragraph3 Unique Financial Statement Considerations for Not-for-Profit Business-Oriented Health Care Entities .01-.43Complete Set of Financial Statements .02-.05Balance Sheet .06-.08Statement of Operations .09-.28Performance Indicator .12-.17Other Intermediate Subtotals . .18-.20Discontinued Operations and Accounting Changes .21-.22Revenues .23-.25Expenses .26-.28Statement of Changes in Net Assets (or Equity) . .29-.32Statement of Cash Flows .33-.37Notes to the Financial Statements .38Subsequent Events . .39-.41Example Financial Statements .42-.434 Cash, Cash Equivalents, and Investments .01-.75Cash and Cash Equivalents .01-.11Centralized Cash Management Arrangements .03-.06Cash From Restricted Donations .07Other Restricted or Designated Cash Amounts .08-.11Investments .12-.73Fair Value Option .17-.22Investments in Debt Securities and Certain EquitySecurities With a Readily Determinable Fair ValueThat Are Not Recorded Under the Fair Value Option . .23-.35Investments in Certain Other Financial InstrumentsWithout a Readily Determinable Fair Value ThatAre Not Recorded Under the Fair Value Option .36-.38Investment Pools . .39-.47Fair Value Measurements .48Impairment of Investments .49-.59Securities Lending Activities .60Transfers of Assets to an NFP or Charitable Trust forInvestment .61-.63Regulation .64Other Financial Statement Presentation Matters .65-.73Auditing .74-.755 Derivatives .01-.44Introduction .01-.05General Guidance . .06-.07Accounting for Changes in Fair Value of DerivativeInstruments .08-.12Fair Value Hedges .09Cash Flow Hedges .10-.11Derivatives Not Designated as a Hedging Instrument .12Hedge Accounting Requirements .13-.28Shortcut Method .20-.28Hybrid Instruments, Host Contracts, and Embedded Derivatives .29-.37Calls and Puts in Debt .33-.34Derivatives Embedded in Split-Interest Agreements .35-.37Other Matters .38-.43Changes in Fair Value of Hedged Item .38Termination of Cash Flow Hedge by Debt Extinguishment .39Additional Presentation and Disclosure Requirements forNFP Business-Oriented Health Care Entities .40-.43Auditing .446 Property and Equipment and Other Assets .01-.53Overview .01-.05Capitalized Interest . .06-.11Supplies, Rebates, and Discounts .12-.13Lessee Involvement in Fixed Asset Construction .14-.17Asset Retirement and Environmental RemediationObligations .18-.20Impairment or Disposal .21-.31Discontinued Operations .28-.31Nonreciprocal Transfers .32-.34Other Long-Lived Assets .35-.43Financial Statement Presentation . .44-.47Auditing .48-.537 Municipal Bond Financing .01-.107Introduction .01-.13Conduit Bonds That Trade in Public Markets . .06-.08Credit Enhancement .09-.11Issuance of Municipal Bonds . .12-.13Extinguishment and Modification Transactions . .14-.17Calls and Mode Conversions .18-.39Defeasance .20-.26Modifications .27-.31Gain or Loss on Debt Extinguishment .32-.33Debt Issuance Costs Incurred in Connection With anExchange or Modification of Debt Instruments .34-.36Puts or Tender Options .37-.39IRS Considerations . .40-.44Chapter ParagraphFinancial Statement Presentation and Disclosure .45-.72Balance Sheet .45-.63Statement of Operations .64-.65Disclosures .66-.72Obligated Group Reporting .73-.74Interim Financial Reporting .75-.76Auditing .77-.106General .77-.85Auditor Involvement With Municipal Securities Filings .86-.96Letters for Underwriters .97-.103Attestation Engagements Related to Securities Issuance . .104-.106Appendix-Municipal Securities Regulation .1078 Contingencies and Other Liabilities .01-.128Contingencies and Commitments .02-.61The Essentials of Recognition, Measurement, andDisclosure for Contingencies .03-.09Managing Risk of Loss .10-.12Medical Malpractice .13-.47Disclosures for Medical Malpractice .48-.53Physician Guarantees and Other Agreements WithPhysicians .54-.61Other Liabilities .62-.85Asset Retirement Obligations . .62-.64Compensation and Related Benefits .65-.76Joint and Several Liability Arrangements .77-.81Agency Funds .82-.83Fees Paid to the Federal Government by Health Insurers . .84-.85Tax Considerations for NFP Health Care Entities .86-.100Private Inurement and Intermediate Sanctions .93-.94Unrelated Business Income .95State and Local Taxes .96Tax Positions .97-.98Medicaid Voluntary Contribution or Taxation Programs . .99-.100Risks and Uncertainties .101-.107Auditing Contingencies and Other Liabilities .108-.126Auditing Medical Malpractice Loss Contingencies .109-.112Auditing Accounting Estimates .113-.118Use of Actuaries and Actuarial Methods .119-.122Evaluating Lawyers' Responses .123-.126Income Taxes .127Auditing Considerations .128Chapter Paragraph9 Net Assets (Equity) .01-.38Investor-Owned Health Care Entities .01Not-for-Profit Entities . .02-.25Net Asset Classes .05-.18Reclassifications . .19-.25Classification of Donor-Restricted Endowment Funds .26-.32Disclosure .33-.37Auditing .3810 Health Care Service Revenue and Related Receivables .01-.60Overview of the Health Care Environment .01-.15Rate Setting With Third-Party Payors .05-.10The Government Payer Environment .11-.14Charity Care .15Types of Health Care Revenue .16Types of Payment Methodologies .17Patient (or Resident) Service Revenue .18-.36Revenue Recognition .18-.29Accounting and Financial Reporting Requirements .30-.36Premium and Capitation Revenues .37-.40Patient Receivables . .41-.45Estimated Final Settlements .46-.54Auditing .55-.60Accounts Receivable Confirmations .58-.6011 Contributions Received and Made .01-.66Distinguishing Contributions From Other Transactions .03-.08Contributions Received .09-.32Expiration of Donor-Imposed Restrictions .12-.14Promises to Give in Future Periods (Pledges) . .15-.24Contributions of Long-Lived Assets, the Use of Long-LivedAssets, or Resources to Acquire Them .25-.27Contributed Services .28-.32Reporting the Cost of Special Events and OtherFund-Raising Activities .33-.40Naming Opportunities .36-.39Investments Gain or Loss Related to Donor-RestrictedContributions . .40Transfers of Assets to an NFP or Charitable Trust ThatRaises or Holds Contributions for Others .41-.48Contributions Made . .49Other Considerations .50-.58Auditing .59-.65Appendix-Q&A Section 6400, Health Care Entities .6612 The Reporting Entity and Related Entities .01-.118Overview .01-.02Reporting by NFP Health Care Entities .03-.58Relationships With Another NFP .06-.25Relationships With a For-Profit Entity .26-.48Special Entities .49-.58Reporting by Investor-Owned Health Care Entities .59-.62Presentation of Consolidated and Combined FinancialStatements .63-.73Accounting for Transfers Between Related Entities .74-.87Equity Transfers .75-.78Equity Transactions .79-.82Other Transfers .83-.87Disclosure .88-.89Mergers and Acquisitions .90-.116Merger of NFPs . .96-.97Acquisition by an NFP .98-.110Acquisition by an Investor-Owned Entity, Including aFor-Profit Subsidiary of an NFP Health Care Entity .111-.114Disclosures .115Acquired Entities . .116Auditing .117Appendix-Flowcharts .11813 Financial Accounting and Reporting for Managed Care Services .01-.30Overview .01-.02Recognition and Classification of Revenue .03-.12Capitation Arrangements .07Accounting for Health Care Costs .08-.12Accounting for Loss Contracts .13-.17Consideration of Anticipated Investment Income .17Accounting for Stop-Loss Insurance .18-.19General and Administrative Expenses .20Acquisition Costs .21-.22Financial Statement Display Considerations .23-.29Balance Sheet .23-.24Income and Cash Flow Statement .25-.29Disclosures .3014 Financial Accounting and Reporting by Continuing CareRetirement Communities .01-.49Overview .01-.05Types of Contracts . .06-.10Advance Fees .08Chapter ParagraphPeriodic Fees .09Use Fees .10Types of Living Accommodations .11-.12Fees and Payment Methods .13-.15Accounting for Refundable Advance Fees .16-.20Accounting for Fees Refundable to Residents Only FromReoccupancy Proceeds of a Contract Holder's Unit .21-.23Accounting for Nonrefundable Advance Fees . .24-.25Classification of Refundable Advance Fees .26-.30Accounting for the Obligation to Provide Future Servicesand the Use of Facilities to Current Residents .31-.35Accounting for the Costs of Acquiring InitialContinuing-Care Contracts .36Financial Statements .37-.43Auditing .44-.4915 Unique Considerations of State and Local Government Health Care Entities .01-.206Introduction .01-.02Applicability of This Chapter .03-.04GAAP Hierarchy for Governmental Health Care Entities .05-.11Applicability of FASB and AICPA Pronouncements .09-.11Basic Financial Statements .12-.33Statement of Net Position .13-.18Statement of Revenues, Expenses, and Changes in Net Position .19-.26Statement of Cash Flows .27Segment Reporting .28-.29RSI, Including MD&A .30-.33Measurement Attributes .34-.35Cash, Cash Equivalents, and Investments .36-.58Cash and Cash Equivalents .36-.38Investments and Certain Equity Interests .39-.58Derivatives .59-.65Property and Equipment and Other Assets .66-.85Capital Assets-General .67-.70Capital Asset Impairment .71-.73Intangible Assets . .74-.76Excess Consideration Provided in a Governmental Acquisition (Known as Goodwill in Nongovernmental Entities) .77-.79Leased Assets .80Service Concession Arrangements .81-.84Chapter ParagraphDisclosures .85Municipal Bond Financing and Other Long-Term Debt .86-.94Debt Defeasance and Extinguishment .89-.92Debt Issuance Costs .93Disclosures .94Contingencies and Other Liabilities .95-.122Insurance-Related Contingencies .95-.101Nonexchange Financial Guarantees .102-.104Asset Retirement and Pollution Remediation Obligations .105-.106Other Contingencies .107Compensation and Related Benefits .108-.118Tax Considerations .119-.120Disclosures .121-.122Net Position .123-.132Financial Reporting of Net Position .131-.132Health Care Service Revenue and Receivables .133-.136Contributions and Other Nonexchange Transactions .137-.147The Reporting Entity and Related Entities .148-.190Identifying Component Units . .150-.154Presentation of Component Units .155-.162Equity Interests .163-.169Institutionally-Related Foundations .170-.175Government Combinations .176-.190General Auditing Considerations for Governmental Health Care Entities .191-.204Independent Auditor's Reports .197-.198Supplementary Information and Supporting Information, Including RSI . .199-.206Supplement A-Statement of Position 00-1, Auditing Health Care Third-Party Revenues and Related ReceivablesAppendixA Overview of Statements on Quality Control StandardsB References to AICPA Technical Questions and AnswersC The New Revenue Recognition Standard: FASB ASC 606D Accounting for Financial InstrumentsE Information SourcesF Category B GuidanceG The New Leases Standard: FASB ASU No. 2016-02H The New Not-for-Profit Financial Reporting Model Standards: FASB ASU No. 2016-14I Schedule of Changes Made to the Text From the Previous EditionGlossaryIndex of Pronouncements anOther Technical GuidanceSubject 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].

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/1007520832> # Health care entities
    a schema:CreativeWork, schema:Book, schema:MediaObject ;
    library:oclcnum "1007520832" ;
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/nyu> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_services_administration_auditing> ; # Health services administration--Auditing
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/business_&_economics_accounting_financial> ; # BUSINESS & ECONOMICS--Accounting--Financial
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_services_administration_accounting> ; # Health services administration--Accounting
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Place/united_states> ; # United States.
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_facilities_united_states_auditing> ; # Health facilities--United States--Auditing
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_facilities_auditing> ; # Health facilities--Auditing
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/auditing_standards> ; # Auditing--Standards
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/accounting_standards_united_states> ; # Accounting--Standards--United States
    schema:about <http://dewey.info/class/657.832200973/e23/> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_facilities_accounting> ; # Health facilities--Accounting
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_services_administration_united_states_auditing> ; # Health services administration--United States--Auditing
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_facilities_united_states_accounting> ; # Health facilities--United States--Accounting
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/auditing_standards_united_states> ; # Auditing--Standards--United States
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/accounting_standards> ; # Accounting--Standards
    schema:about <http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_services_administration_united_states_accounting> ; # Health services administration--United States--Accounting
    schema:bookFormat schema:EBook ;
    schema:contributor <http://experiment.worldcat.org/entity/work/data/4095750653#Organization/american_institute_of_certified_public_accountants_health_care_audit_and_accounting_guide_overhaul_task_force> ; # American Institute of Certified Public Accountants. Health Care Audit and Accounting Guide Overhaul Task Force.
    schema:copyrightYear "2017" ;
    schema:creator <http://experiment.worldcat.org/entity/work/data/4095750653#Organization/american_institute_of_certified_public_accountants_health_care_committee> ; # American Institute of Certified Public Accountants. Health Care Committee.
    schema:datePublished "2017" ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/4095750653> ;
    schema:genre "Electronic books"@en ;
    schema:inLanguage "en" ;
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/4095750653#Series/aicpa_audit_and_accounting_guide> ; # AICPA audit and accounting guide
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/4095750653#Series/audit_and_accounting_guide> ; # Audit and accounting guide.
    schema:name "Health care entities"@en ;
    schema:productID "1007520832" ;
    schema:url <http://dx.doi.org/10.1002/9781119484431> ;
    schema:url <https://onlinelibrary.wiley.com/doi/book/10.1002/9781119484431> ;
    schema:url <http://ezaccess.libraries.psu.edu/login?url=https://onlinelibrary.wiley.com/doi/book/10.1002/9781119484431> ;
    schema:url <http://proxy.ohiolink.edu:9099/login?url=http://onlinelibrary.wiley.com/book/10.1002/9781119484431> ;
    schema:url <http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1620727> ;
    schema:url <http://onlinelibrary.wiley.com/book/10.1002/9781119484431> ;
    schema:url <http://proxy.ohiolink.edu:9099/login?url=https://onlinelibrary.wiley.com/doi/book/10.1002/9781119484431> ;
    schema:workExample <http://worldcat.org/isbn/9781945498473> ;
    schema:workExample <http://worldcat.org/isbn/9781119484431> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/1007520832> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/4095750653#Organization/american_institute_of_certified_public_accountants> # American Institute of Certified Public Accountants.
    a schema:Organization ;
    schema:name "American Institute of Certified Public Accountants." ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Organization/american_institute_of_certified_public_accountants_health_care_audit_and_accounting_guide_overhaul_task_force> # American Institute of Certified Public Accountants. Health Care Audit and Accounting Guide Overhaul Task Force.
    a schema:Organization ;
    schema:name "American Institute of Certified Public Accountants. Health Care Audit and Accounting Guide Overhaul Task Force." ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Organization/american_institute_of_certified_public_accountants_health_care_committee> # American Institute of Certified Public Accountants. Health Care Committee.
    a schema:Organization ;
    schema:name "American Institute of Certified Public Accountants. Health Care Committee." ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Place/united_states> # United States.
    a schema:Place ;
    schema:name "United States." ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Series/aicpa_audit_and_accounting_guide> # AICPA audit and accounting guide
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/1007520832> ; # Health care entities
    schema:name "AICPA audit and accounting guide" ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/accounting_standards> # Accounting--Standards
    a schema:Intangible ;
    schema:name "Accounting--Standards"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/accounting_standards_united_states> # Accounting--Standards--United States
    a schema:Intangible ;
    schema:name "Accounting--Standards--United States"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/auditing_standards> # Auditing--Standards
    a schema:Intangible ;
    schema:name "Auditing--Standards"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/auditing_standards_united_states> # Auditing--Standards--United States
    a schema:Intangible ;
    schema:name "Auditing--Standards--United States"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/business_&_economics_accounting_financial> # BUSINESS & ECONOMICS--Accounting--Financial
    a schema:Intangible ;
    schema:name "BUSINESS & ECONOMICS--Accounting--Financial"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_facilities_accounting> # Health facilities--Accounting
    a schema:Intangible ;
    schema:name "Health facilities--Accounting"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_facilities_auditing> # Health facilities--Auditing
    a schema:Intangible ;
    schema:name "Health facilities--Auditing"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_facilities_united_states_accounting> # Health facilities--United States--Accounting
    a schema:Intangible ;
    schema:name "Health facilities--United States--Accounting"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_facilities_united_states_auditing> # Health facilities--United States--Auditing
    a schema:Intangible ;
    schema:name "Health facilities--United States--Auditing"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_services_administration_accounting> # Health services administration--Accounting
    a schema:Intangible ;
    schema:name "Health services administration--Accounting"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_services_administration_auditing> # Health services administration--Auditing
    a schema:Intangible ;
    schema:name "Health services administration--Auditing"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_services_administration_united_states_accounting> # Health services administration--United States--Accounting
    a schema:Intangible ;
    schema:name "Health services administration--United States--Accounting"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/4095750653#Topic/health_services_administration_united_states_auditing> # Health services administration--United States--Auditing
    a schema:Intangible ;
    schema:name "Health services administration--United States--Auditing"@en ;
    .

<http://worldcat.org/isbn/9781119484431>
    a schema:ProductModel ;
    schema:isbn "111948443X" ;
    schema:isbn "9781119484431" ;
    .

<http://worldcat.org/isbn/9781945498473>
    a schema:ProductModel ;
    schema:isbn "1945498471" ;
    schema:isbn "9781945498473" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.