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  2. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Audits of providers of health care services full-text: 31-02: 1990: Audits of providers of health care services, second edition full-text: 31-03: 1990: Audits of providers of health care services, as of December 31, 1990 full-text: 31-04: 1992: Audits of providers of health care services, with conforming changes as of May 1, 1992 full-text: 31 ...

  3. Healthcare Financial Management Association - Wikipedia

    en.wikipedia.org/wiki/Healthcare_Financial...

    The Healthcare Financial Management Association builds and supports coalitions with other healthcare associations [1] and industry groups to achieve consensus on solutions for the challenges the U.S. healthcare system faces today. Working with a broad cross-section of stakeholders, it identifies gaps throughout the healthcare delivery system ...

  4. Management accounting principles - Wikipedia

    en.wikipedia.org/wiki/Management_Accounting...

    In contrast, management accounting principles have been overlooked from both a conceptual and a standards point of view and, for the most part, overshadowed by financial accounting standards. Generally accepted accounting principles applies strictly to financial accounting because it was either the only guidance they had at the time, or did not ...

  5. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...

  6. Healthcare industry - Wikipedia

    en.wikipedia.org/wiki/Healthcare_industry

    This is an accepted version of this page This is the latest accepted revision, reviewed on 9 December 2024. Economic sector focused on health An insurance form with pills The healthcare industry (also called the medical industry or health economy) is an aggregation and integration of sectors within the economic system that provides goods and services to treat patients with curative, preventive ...

  7. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification. Concepts Statements , first issued in 1978. They are part of the FASB's conceptual framework project and set forth fundamental objectives and concepts that the FASB use in developing future standards.

  8. Clinical governance - Wikipedia

    en.wikipedia.org/wiki/Clinical_governance

    Clinical governance is a systematic approach to maintaining and improving the quality of patient care within the National Health Service (NHS) and private sector health care. Clinical governance became important in health care after the Bristol heart scandal in 1995, during which an anaesthetist, Dr Stephen Bolsin , exposed the high mortality ...

  9. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    Some industry professionals support development of a single, globally-shared set of accounting standards. Convergence proponents assert that a single set of standards would make it easier and more cost-effective for large multi-national corporations to report using one set of financial reporting standards for all countries. They believe it ...