Document Detail


FASB issues new accounting standards for business combinations.
MedLine Citation:
PMID:  20533676     Owner:  NLM     Status:  MEDLINE    
Abstract/OtherAbstract:
Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.
Authors:
Christian Heuer; Mary Ann K Travers
Related Documents :
20533676 - Fasb issues new accounting standards for business combinations.
24017796 - Analysis of chemical composition of the cube-shaped phase in the al-mg-si alloy by efte...
19343456 - Transitions of care consensus policy statement american college of physicians-society o...
18770456 - Book reviews.
24017676 - Practical use of shape parameters for quantitative segmentation of microstructural and ...
20183176 - Reply to sanchez escobedo and hollingworth: why the mexican norms for the wais-iii cont...
Publication Detail:
Type:  Journal Article    
Journal Detail:
Title:  Healthcare financial management : journal of the Healthcare Financial Management Association     Volume:  64     ISSN:  0735-0732     ISO Abbreviation:  Healthc Financ Manage     Publication Date:  2010 Jun 
Date Detail:
Created Date:  2010-06-10     Completed Date:  2010-07-08     Revised Date:  -    
Medline Journal Info:
Nlm Unique ID:  8215859     Medline TA:  Healthc Financ Manage     Country:  United States    
Other Details:
Languages:  eng     Pagination:  40-3     Citation Subset:  H    
Affiliation:
Crowe Horwath LLP, Nashville, Tenn, USA. christian.heuer@crowehorwath.com
Export Citation:
APA/MLA Format     Download EndNote     Download BibTex
MeSH Terms
Descriptor/Qualifier:
Accounting / standards*
Accreditation / standards
Contract Services / organization & administration
Financial Management, Hospital / economics,  organization & administration*,  standards
Health Facility Merger / economics,  organization & administration*,  standards
Humans
Information Systems / organization & administration
Intellectual Property
Organizations, Nonprofit / economics,  organization & administration*,  standards

From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine


Previous Document:  'Virtual' central business office: how UMMS improved revenue cycle performance.
Next Document:  Stepping up to the challenge.