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AICPA Audit and Accounting Guide: Health Care Entities

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ABSTRACTPrefaceChapter 1 — Overview and Unique Considerations of Health Care EntitiesChapter 2 — General Auditing ConsiderationsChapter 3 — Unique Financial Statement Considerations for Not-for-Profit Business-Oriented Health Care EntitiesChapter 4 — Cash, Cash Equivalents, and InvestmentsChapter 5 — DerivativesChapter 6 — Property and Equipment and Other AssetsChapter 7 — Municipal Bond FinancingChapter 8 — Contingencies and Other LiabilitiesChapter 9 — Net Assets (Equity)Chapter 10 — Health Care Service Revenue and Related ReceivablesChapter 11 — Contributions Received and MadeChapter 12 — The Reporting Entity and Related EntitiesChapter 13 — Financial Accounting and Reporting for Managed Care ServicesChapter 14 — Financial Accounting and Reporting by Continuing Care Retirement CommunitiesChapter 15 — Unique Considerations of State and Local Government Health Care EntitiesSupplement A — Statement of Position 00-1, Auditing Health Care Third-Party Revenues and Related ReceivablesAppendix A — Overview of Statements on Quality Control StandardsAppendix B — References to Technical Questions and AnswersAppendix C — The New Revenue Recognition Standard: FASB ASC 606Appendix D — Accounting for Financial InstrumentsAppendix E — Information SourcesAppendix F — Category B GuidanceAppendix G — The New Leases Standard: FASB ASC 842Appendix H — The New Not-for-Profit Financial Reporting Model Standards: FASB ASU No. 2016-14Appendix I — Schedule of Changes Made to the Text From the Previous EditionGlossaryIndex of Pronouncements and Other Technical GuidanceSubject Index