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ASC 954 Health Care Entities

ASC 954 Health Care Entities

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  • US GAAP
ASC 954 notes the following:
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.
Some guidance has been superseded by Accounting Standard Updates 2014-09 and 2016-01.