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W R Titera

Publications and source records attributed to W R Titera.

5 recordsLinked to original sources
PubMed1995

AICPA (American Institute of Certified Public Accountants) seeks comments on proposed accounting changes.

The American Institute of Certified Public Accountants has exposed for public comment a revised version of its accounting and auditing guide--Audits of Providers of Health Care Services. The guide covers accounting, auditing, and financial reporting in healthcare organizations and is being revised primarily to address the changing healthcare environment and changes mandated by the Financial Accounting Standards Board. This article provides an overview of some of the more significant proposed changes. The comment period ends August 14, 1995.

Accounting↗
PubMed1993

FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.

The Financial Accounting Standards Board (FASB) will soon issue two statements that will have a major impact on not-for-profit financial reporting. The first, entitled Financial Statements of Not-For-Profit Organizations, deals with the form and content of not-for-profit financial statements. The second, entitled Accounting for Contributions Received and Contributions Made, establishes standards of financial accounting and reporting for contributions.

Accounting↗
PubMed1990

What AICPA audit guide revisions mean for providers.

Long-awaited revisions to the American Institute of Certified Public Accountants' (AICPA's) auditing and accounting guide bring major changes to the ways some healthcare organizations account for charity care and bad debts, report cash flows and patient service revenue, handle risk contracting, and perform other functions. Providers not before covered by AICPA guidance and those facing accounting changes should work with their auditors to develop policies consistent with the new guidelines.

Accounting↗
PubMed1988

AICPA considers changes to Hospital Audit Guide.

The healthcare industry has changed dramatically since the first Hospital Audit Guide was published. As a result, a number of changes to the Guide itself have been proposed. Some of these revisions include widening the scope of the Guide, changes in revenue reporting, and providing guidance in covering risk contracts.

Academies and Institutes↗