Statements of Position

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Description

The AICPA Industry Audit Guide, Hospital Audit Guide, does not specifically address the financial accounting and reporting practices of hospitals that are operated by a governmental unit, but states that the practices it discusses apply to all hospitals. The AICPA Industry Audit Guide on Audits of State and Local Governmental Units refers specifically to government operated hospitals as being within the scope of the Guide. This ambiguity has caused questions to be raised as to the financial accounting and reporting practices that should be followed by hospitals that are operated by governmental units.

ISBN

ed77-08-15

Publication Date

1977

Relational Format

Book

Keywords

Hospitals -- Accounting

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants; Exposure draft (American Institute of Certified Public Accountants), 1977, Aug. 15

Financial accounting and reporting by hospitals operated by a governmental unit

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