Document Detail


The end is in FASB's sights.
MedLine Citation:
PMID:  15460943     Owner:  NLM     Status:  MEDLINE    
Abstract/OtherAbstract:
The provisions of SFAS Nos. 145,146, and 132 (revised), which all became effective before June 30, 2004, should provide important guidelines for many types of healthcare organizations that engage in certain debt refinancing, sale-leaseback transactions, and exit and disposal activities, as well as those that offer pension and postretirement employee benefits.
Authors:
Alan Reinstein; Cathleen L Miller
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Publication Detail:
Type:  Journal Article    
Journal Detail:
Title:  Healthcare financial management : journal of the Healthcare Financial Management Association     Volume:  58     ISSN:  0735-0732     ISO Abbreviation:  Healthc Financ Manage     Publication Date:  2004 Sep 
Date Detail:
Created Date:  2004-10-05     Completed Date:  2004-11-19     Revised Date:  2007-11-15    
Medline Journal Info:
Nlm Unique ID:  8215859     Medline TA:  Healthc Financ Manage     Country:  United States    
Other Details:
Languages:  eng     Pagination:  104-6, 109-10, 112     Citation Subset:  H    
Affiliation:
Wayne State University, School of Business, Detroit, USA. a.reinstein@wayne.edu
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MeSH Terms
Descriptor/Qualifier:
Accounting / standards*
Delivery of Health Care / economics*
Employment
Financial Management, Hospital
Guidelines as Topic
Leasing, Property
Pensions
Retirement
United States

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


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