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1.4 Scope of this guide
Publication date: 31 Mar 2023
us Health care guide
We have organized this guide to provide chapters that address topics that are unique to health care organizations and other relevant aspects of ASC 954, Health care entities.
The chapters address a variety of accounting issues relevant for health care organizations and should be used as a supplement to US GAAP and interpretive guidance applicable to reporting entities in general.
1.4.1 Not-for-profit financial reporting, Health care entities
This guide does not address the financial reporting considerations for not-for-profit business oriented health care organizations included within the scope of ASC 954. Refer to our Not-for-profit entities guide for discussion of the financial reporting considerations for these entities.
1.4.2 Government hospitals
This guide does not address the accounting and reporting considerations for government health care organizations that follow accounting principles promulgated by the Governmental Accounting Standards Board. Refer to AAG-HCO 15 for discussion of the accounting and reporting considerations for governmental health care organizations.
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
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