| FASB issues new accounting standards for business combinations. | |
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MedLine Citation:
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PMID: 20533676 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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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. |
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Authors:
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Christian Heuer; Mary Ann K Travers |
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Publication Detail:
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Type: Journal Article |
Journal Detail:
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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:
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Created Date: 2010-06-10 Completed Date: 2010-07-08 Revised Date: - |
Medline Journal Info:
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Nlm Unique ID: 8215859 Medline TA: Healthc Financ Manage Country: United States |
Other Details:
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Languages: eng Pagination: 40-3 Citation Subset: H |
Affiliation:
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Crowe Horwath LLP, Nashville, Tenn, USA. christian.heuer@crowehorwath.com |
Export Citation:
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APA/MLA Format Download EndNote Download BibTex |
| MeSH Terms | |
Descriptor/Qualifier:
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Accounting
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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
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