Auditing and Accounting Guide: Health Care Entities, 2015

ISBN-13: 9781941651995 / Angielski / Miękka / 2017 / 544 str.

AICPA

Opis

Considered the industry standard resource, this 2015 update contains practical, "how-to" guidance for accounting and auditing of health care entities. This 2015 edition includes relevant GASB and FASB updates (including those related to private companies), PCAOB and Uniform Guidance updates, and auditor involvement with municipal securities filings. The updates include:

• FASB Accounting Standards Update No. 2015-15, Interest--Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements--Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update)
• GASB Statement No. 77, Tax Abatement Disclosures
• PCAOB Auditing Standard No. 18, Related Parties
• Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards.

Who Will Benefit:

• Auditors and an entity's internal management

O autorze

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule–making and standard–setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession′s technical and ethical standards.

The AICPA′s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.