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Which of the Following Is Accurate with Respect to Accounting

Question 103

Multiple Choice

Which of the following is accurate with respect to accounting for an investor-owned, for-profit hospital?


A) The hospital would be subject to the FASB category A GAAP and the AICPA Health Care Guide category B GAAP.
B) The hospital would use accrual accounting in the same manner as a commercial business with the exception of the recording of donations which would be recorded using the modified accrual method.
C) The hospital would be subject to the AICPA Health Care Guide and FASB pronouncements for not-for-profits, such as Statements 116 and 117.
D) The hospital must the direct method of presenting operating cash flows.

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