Bigalke J T
Southeast Region Healthcare Practice, Price Waterhouse, Orlando, FL, USA.
Healthc Financ Manage. 1995 May;49(5):67-8.
For many years, some not-for-profit providers of healthcare services have struggled with a decision whether to consolidate. Various accounting-related organizations have issued statements outlining their views on major issues related to consolidation policy. This article explains some of those statements, reviews their implications, and outlines the latest statements issued regarding consolidation guidelines and standards.
多年来，一些非营利性医疗服务提供商一直在纠结是否进行合并。各类会计相关组织已发布声明，概述了他们对与合并政策相关重大问题的看法。本文解释了其中一些声明，审视了它们的影响，并概述了有关合并指南和标准的最新声明。
