Garner M, Grossman W
Healthc Financ Manage. 1991 Feb;45(2):62, 64, 66 passim.
The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.
财务会计基金会（FAF）1989年11月做出的维持财务会计准则委员会（FASB）与政府会计准则委员会（GASB）1984年管辖安排的决定，无疑表明医疗行业现在将受制于两套会计准则。FAF的这一决定在政府所有医院和非医院政府实体的会计实务以及它们对FASB、GASB和美国注册会计师协会制定的准则的遵循情况之间造成了差异。政府医疗组织应仔细确定其所遵循的会计规则，并持续关注GASB的进一步发展。
