Document Detail

FASB issues new accounting standards for business combinations.
MedLine Citation:
PMID:  20533676     Owner:  NLM     Status:  MEDLINE    
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.
Christian Heuer; Mary Ann K Travers
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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    
Crowe Horwath LLP, Nashville, Tenn, USA.
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MeSH Terms
Accounting / standards*
Accreditation / standards
Contract Services / organization & administration
Financial Management, Hospital / economics,  organization & administration*,  standards
Health Facility Merger / economics,  organization & administration*,  standards
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

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