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Appendix E — Industry-Specific Guidance

E.6 NFP and Health Care Entities

E.6 NFP and Health Care Entities

As discussed in Section 3.4.1, an NFP11 is not required to determine whether to consolidate a legal entity under the VIE model. An NFP that qualifies for the scope exception in ASC 810-10-15-17(a) would instead apply ASC 958-810 and ASC 954-810 for NFP and health care entities, respectively. Considerations related to applying those subsections are discussed below. In addition, the AICPA Audit and Accounting Guides Not-for-Profit Entities (Chapter 3) and Health Care Entities (Chapter 12) provide interpretive guidance on those subsections.

Footnotes

11
See Section 3.4.1.1 for a discussion of the definition of an NFP.