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Hospital A Notes to Consolidated Financial Statements Changes in Consolidated Unrestricted Net Assets Attributable to Hospital A and Transfers (to) from the Noncontrolling Interest Year Ended December 31

Total

Controlling

Noncontrolling

Interest

Interest

Balance January 1, 20X2 Excess of revenues over expenses (from continuing operations) Discontinued operations, net of tax

$

400,000 23,000 (7,000)

$

400,000 17,600 (5,600)

$

- 5,400 (1,400)

Change in net unrealized gains and losses on other than trading securities Sale of Subsidiary A shares to noncontrolling shareholders

Change in net assets Balance December 31, 20X2

Excess of revenues over expenses from continuing operations Change in net unrealized gains and losses on other than trading securities Purchase of Subsidiary A shares from noncontrolling shareholders

Change in net assets Balance December 31, 20X3

$

$

15,000

50,000 81,000

481,000 29,000

5,000

(30,000) 4,000

485,000

$

$

12,000

9,000 33,000

433,000 27,500

4,500

(6,000) 26,000

459,000

$

$

3,000

41,000 48,000

48,000 1,500

500

(24,000) (22,000)

26,000

[FAS 164, paragraph B10, sequence 259.2]

Amendments to Topic 954

Amendments to Subtopic 954-10

13.

Amend paragraphs 954-10-05-1

and

954-10-05-3,

with

a

link

to

transition

paragraph 958-805-65-1, as follows:

Health Care Entities—Overall

954-10-05-1 The Health Care Entities Topic includes the following Subtopics relating specifically to entities in the health care industry:

  • a.

    Overall

  • b.

    Presentation of Financial Statements

  • c.

    Balance Sheet

  • d.

    Income Statement

  • e.

    Segment Reporting

  • f.

    Cash and Cash Equivalents

  • g.

    Receivables

  • h.

    Investments—Debt and Equity Securities

  • i.

    Investments—Other

  • j.

    Other Assets and Deferred Costs

  • k.

    Property, Plant, and Equipment

  • l.

    Liabilities

  • m.

    Deferred Revenue

60

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