A.30 ASC 954, Health Care Entities
ASC 954-220
Performance Indicator and
Intermediate Operating Measures
45-8 Health care
entities shall report the following items separately from the
performance indicator: . . .
e. Items that are required to be reported in or
reclassified from other comprehensive income in
accordance with paragraph 220-10-45-10A, which includes,
but is not limited to, gains or losses, prior service
costs or credits, and transition assets or obligations
recognized in accordance with Topic 715; foreign
currency translation adjustments; the portion of the
gain or loss on derivative instruments designated and
qualifying as cash flow hedging instruments included in
the assessment of effectiveness, and for all qualifying
hedging relationships amounts excluded from the
assessment of effectiveness and recognized in earnings
through an amortization approach in accordance with
paragraph 815-20-25-83A. . . .
g. Unrealized gains and losses on investments on other
than trading debt securities, in accordance with
paragraph 954-220-45-9. . . .
l. The portion of the total change in the fair value of
the liability resulting from a change in the
instrument-specific credit risk, in accordance with
paragraph 825-10-45-5.
ASC 954-805
35-1 An
acquirer that is a not-for-profit, business-oriented health care
entity shall report the changes in the fair value of contingent
consideration recognized in accordance with paragraph
958-805-35-3 within the performance indicator unless the
arrangement is a hedging instrument for which Subtopic 954-815
requires the entity to recognize the changes outside the
performance indicator.
ASC 954-825
45-1 Not-for-profit, business-oriented
health care entities shall report unrealized gains and losses on
items for which the fair value option has been elected within
the performance indicator or as a part of discontinued
operations, as appropriate. See paragraph 825-10-15-7 for
further guidance.