The AICPA's 1996 HCO audit guide recommends-but does not require-that public HCOs report a measure of operations either (a) in the statement of operations or (b) described in the notes.
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Q143: If a public HCO is a "component
Q144: A medical school hospital of a public
Q145: The measurement focus for public HCOs is
Q146: Public HCOs must recognize depreciation expense.
Q147: Public HCOs report contributions of both unrestricted
Q149: The imputed value of charity care provided
Q150: Public HCOs need not present a statement
Q151: Interest income and dividend income on unrestricted
Q152: Public C&Us have the option of following
Q153: Only certain public C&Us must follow the
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