Health care entities (Topic 954) : presentation and disclosure of patient service revenue, provision for bad debts and the allowance for doubtful accounts for certain health care entities : a consensus of the FASB Emerging Issues Task Force
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Health care entities (Topic 954) : presentation and disclosure of patient service revenue, provision for bad debts and the allowance for doubtful accounts for certain health care entities : a consensus of the FASB Emerging Issues Task Force
(Financial accounting series, no 365 . FASB accounting standards update ; no. 2011-07)
Financial Accounting Standards Board of the Financial Accounting Foundation, c2011
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注記
"July 2011"
"An Amendment of the FASB Accounting Standards Codification."