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Health Care Entities - Audit and Accounting Guide

Publisher: AICPA
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Considered the industry standard resource, this 2014 update contains practical, "how-to" guidance for accounting and auditing of health care entities, including auditor involvement with municipal securities filings, refundable advance fees, intangibles, insurance recoveries, and accrual of legal costs.

Key Benefits Include:

  • Continuing care retirement communities accounting guidance; including advance fees, initial contract acquisition costs, and obligations to provide future services.
  • Not-for-profit health care entities financial statement considerations.
  • Recognition of service revenue and related receivables accounting guidance under current standards.
  • Highlights of the new revenue recognition guidance.
  • GASB’s accounting and financial reporting requirements for governmental health care entities.
  • Managed care services financial accounting and reporting, including capitation arrangements and accounting for health care costs, loss contracts, stop-loss insurance, and acquisition costs.


  • FASB Accounting Standards Update No. 2014-15, Presentation of Financial Statements – Going Concern (Suptopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern
  • GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date
  • Statement on Auditing Standards (SAS) No. 129, Amendment to Statement on Auditing Standards No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended (AICPA, Professional Standards, AU-C sec. 920)
  • GASB Interpretations, and Technical Bulletins issued through September 1, 2014
  • Statement of Position 13-2, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information (AICPA, Technical Practice Aids, AUD sec. 14,440)
  • Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 18, Related Parties (AICPA, PCAOB Standards and Related Rules, Auditing Standards)
This product is also available in an online subscription format that includes the corresponding Health Care Industry Developments - Audit Risk Alert, content updates and unlimited online access for 1 year. Select the Online Subscription option at the bottom of the page and save!
Health Care Entities - Guide and Alert Bundle
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Product# WHC-XX
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