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FASB has special rules for reporting on private health care organizations. And of course, if the health care organization is associated with government (as an SPE), then GASB rules. What are the similarities and differences in the accounting practices between the two?
We've been discussing about the different standard setting boards and to which type of health care provider they apply (GASB, FASB, AICPA Accounting Guide for Healthcare)- so we understand who promulgates the rules and that generally, while they follow different sets of GAAP the differences are primarily in how their financials are presented
What they have in common is they measure their assets and liabilities similarly, they recognize revenue and expenses using accrual accounting, and they give comparable performance measures.
Please cite in paragraph and post bibliography
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