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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:
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.
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:
Presentation in financial statements (see Subtopic 958-205)
Statement of financial position (see Subtopic 958-210)
Statement(s) of operations and changes in net assets (see
Subtopic 958-225) Statement of cash flows (see Subtopic 958-230).
Promises to give (see Subtopic 958-310)
Business combinations (see Subtopic 958-805), which include all of the
Mergers of not-for-profit entities
Acquisitions by not-for-profit entities
Consolidations (see Subtopic 958-810).