ASC 954 Health Care Entities

The Health Care Entities Topic includes the following Subtopics relating specifically to entities in the health care industry:

1. Overall
2. Presentation of Financial Statements
3. Balance Sheet
4. Income Statement
5. Segment Reporting
6. Cash and Cash Equivalents
7. Receivables
8. Investments — Debt and Equity Securities
9. Investments — Other
10. Other Assets and Deferred Costs
11. Property, Plant, and Equipment
12. Liabilities
13. Deferred Revenue
14. Commitments
15. Contingencies
16. Guarantees
17. Debt
18. Revenue Recognition
19. Other Expenses
20. Income Taxes

    tt. Business Combinations (Mergers and Acquisitions)
21. Consolidation
22. Derivatives and Hedging
23. Financial Instruments.