Health Care Entities
Overview
ASC 954 notes the following:
The Health Care Entities Topic includes the following Subtopics relating specifically to entities in the health care industry:
- Overall
- Presentation of Financial Statements
- Balance Sheet
- Income Statement
- Segment Reporting
- Cash and Cash Equivalents
- Receivables
- Investments — Debt and Equity Securities
- Investments — Other
- Other Assets and Deferred Costs
- Property, Plant, and Equipment
- Liabilities
- Deferred Revenue
- Commitments
- Contingencies
- Guarantees
- Debt
- Revenue Recognition
- Other Expenses
- Income Taxestt. Business Combinations (Mergers and Acquisitions)
- Consolidation
- Derivatives and Hedging
- Financial Instruments.
Some guidance has been superseded by Accounting Standard Updates 2014-09 and 2016-01.