Hospital accounting / Charles A. Borek, CPA, J.D.
2008
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Items
Details
Author
Title
Hospital accounting / Charles A. Borek, CPA, J.D.
Added Corporate Author
Imprint
Arlington, VA : Bureau of National Affairs, [2008]-
Description
1 online resource.
Frequency
Updated irregularly
Series
BNA's health law & business series ; 3000-2nd.
Formatted Contents Note
Detailed Analysis. Economic and regulatory perspectives
Types of hospital organizations
Contractual relationships
General accounting considerations
Cash and cash equivalents
Investments
Receivables
Property, equipment, and other assets
Current liabilities
Leases
Long-term obligations
Commitments and contingencies
Net assets and equity
Revenues and expenses
Affiliations and related organizations
Accounting for deferred executive compensation and deferred taxes
Hospital consolidations and mergers
Working papers
Types of hospital organizations
Contractual relationships
General accounting considerations
Cash and cash equivalents
Investments
Receivables
Property, equipment, and other assets
Current liabilities
Leases
Long-term obligations
Commitments and contingencies
Net assets and equity
Revenues and expenses
Affiliations and related organizations
Accounting for deferred executive compensation and deferred taxes
Hospital consolidations and mergers
Working papers
Summary
"This portfolio addresses a variety of unique operating circumstances that face hospitals and give rise to a multitude of accounting issues. Complicating this is the fact that hospitals may be organized as either for-profit or not-for-profit entities. This Portfolio describes the fundamental concepts involved in the accounting and financial reporting for hospitals. Since the majority of hospitals are not-for-profit, the Portfolio discusses in depth the accounting rules affecting these types of organizations, highlighting major differences between not-for-profit and for-profit treatment."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on May 18, 2017; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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