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Amendments to Subtopic 954-225

14.

Amend paragraph 954-225-45-7, with a link to transition paragraph 958-

805-65-1, as follows:

Health Care Entities—Income Statement

954-225-45-7 Health care entities shall report the following items separately from the performance indicator:

  • a.

    Transactions with owners acting in that capacity.

  • b.

    Equity transfers involving other entities that control the reporting entity, are controlled by the reporting entity, or are under common control with the reporting entity.

  • c.

    Receipt of restricted contributions, including temporary restrictions (such as time or purpose) or permanent restrictions.

  • d.

    Contributions of (and assets released from donor restrictions related to) long-lived assets.

  • e.

    Items that are required to be reported in or reclassified from other comprehensive income, such as gains or losses, prior service costs or credits, and transition assets or obligations recognized in accordance with Topic 715, foreign currency translation adjustments, and the effective portion of the gain or loss on derivative instruments designated and qualifying as cash flow hedging instruments.

  • f.

    Items that are required to be reported separately under specialized not- for-profit standards. These include extraordinary items and the effect of discontinued operations, as discussed in paragraph 958-225-55-6.

  • g.

    Unrealized gains and losses on investments on other than trading securities, in accordance with paragraph 954-320-45-1(b).

  • h.

    Investment returns restricted by donors or by law.

  • i.

    Investment losses that decrease unrestricted net assets if those losses reduce the assets of a donor-restricted endowment fund below the required level, as described in paragraph 958-205-45-22.

  • j.

    Investment gains that increase unrestricted net assets if those gains restore the fair value of the assets of a donor-restricted endowment fund to the required level, as described in paragraph 958-205-45-22.

  • k.

    An inherent contribution (see paragraph 958-805-25-31) that increases temporarily restricted or permanently restricted net assets, as described in paragraph 954-805-45-2. [AAG HCO(2008), paragraph

    • 10.21

      (f), sequence 980.2]

Addition of Subtopic 954-805

15.

Add Subtopic 954-805 as follows. All paragraphs in this new Subtopic are

linked to transition paragraph 958-805-65-1.

62

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