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n. o. p. q. r. s. t. tt. u. v. w

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Commitments Contingencies Guarantees Debt Revenue Recognition Other Expenses Income Taxes Business Combinations (Mergers and Acquisitions) Consolidation Derivatives and Hedging Financial Instruments.

954-10-05-3 This Topic provides specific incremental reporting guidance for not- for-profit, business-oriented health care entities. The guidance in Topic 958 applies to all not-for-profit entities (NFPs), regardless of whether the entity is essentially self-sustaining from fees charged for goods and services. The following Subtopics, among others in that Topic, provide guidance that is applicable to not-for-profit, business-oriented health care entities:

a.

Contributions (see the Contributions Received Subsections of Subtopic 9 5 8 - 6 0 5 ) , w h i c h i n c l u d e a l l o f t h e f o l l o w i n g : Permanent endowments Gifts in kind Contributed utilities, facilities, or use of long-lived assets. 1. 2. 3.

b.

c.

d. e.

Transfers to an NFP or charitable trust that raises or holds contributions for others (see the Transfers of Assets Subsections of Subtopic 958- 605) Contributions received by agents, trustees, and intermediaries (see the Transfers of Assets Subsections of Subtopic 958-605) Split-interest agreements (see Subtopic 958-30) Financial statements of NFPs (see Topic 958), which include all of the following:

  • 1.

    Presentation in financial statements (see Subtopic 958-205)

  • 2.

    Statement of financial position (see Subtopic 958-210)

  • 3.

    Statement(s) of operations and changes in net assets (see

4.

Subtopic 958-225) Statement of cash flows (see Subtopic 958-230).

f. ff.

Promises to give (see Subtopic 958-310)

Business combinations (see Subtopic 958-805), which include all of the

g.

following:

  • 1.

    Mergers of not-for-profit entities

  • 2.

    Acquisitions by not-for-profit entities

Consolidations (see Subtopic 958-810).

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