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An Accountant Has Encountered a Perplexing Financial Reporting Issue Related

Question 31

Multiple Choice

An accountant has encountered a perplexing financial reporting issue related to the hospital for which she is preparing financial statements. The issue is not specifically addressed by FASB statements. To which of the following sources would the accountant probably look first for industry-specific guidance?


A) GASB Statements.
B) AICPA accounting and auditing guide, Not-for-Profit Organizations.
C) AICPA accounting and auditing guide, Health Care Organizations.
D) Pronouncements of the HFMA or AHA.

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