Download Full Text (392 KB)
Statement of position 78-01
Originally published by: American Institute of Certified Public Accountants
Hospitals -- United States -- Accounting; Investments -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Subcommittee on Health Care Matters, "Accounting by hospitals for certain marketable equity securities: proposal to Financial Accounting Standards Board to amend AICPA industry audit guide on audits of hospitals" (1978). Statements of Position. 10.