Healthc Financ Manage. 1993 Feb;47(2):53-61.
Principles and Practices Board (P&P Board) Statement No. 2, issued in 1978, provided a basis for differentiating between charity service and bad debts. The statement acknowledged that, while the differentiation was helpful, the financial accounting and reporting of charity service and bad debts were the same. In 1990, the American Institute of Certified Public Accountants (AICPA) published (after review and approval by the Financial Accounting Standards Board and the Governmental Accounting Standards Board) an extensive revision of the guide titled "Audits of Providers of Health Care Services." The revised guide substantially changed the reporting of bad debts and eliminated charity service from revenue. Disclosure of the entity's policy for providing charity service and the level of charity service provided is required by the revised guide. The P&P Board decided that a substantive revision of its Statement No. 2 was required to bring it into conformity with the revised guide and to provide direction on implementation of the revised guide's requirements. This statement supersedes Statement No. 2 and deals with the same issues, including bad debts.
1978年发布的原则与实践委员会（P&P委员会）第2号声明为区分慈善服务和坏账提供了依据。该声明承认，虽然这种区分是有益的，但慈善服务和坏账的财务会计与报告是相同的。1990年，美国注册会计师协会（AICPA）（经财务会计准则委员会和政府会计准则委员会审查批准后）发布了对题为《医疗服务提供者审计》指南的广泛修订。修订后的指南大幅改变了坏账的报告方式，并将慈善服务从收入中剔除。修订后的指南要求披露实体提供慈善服务的政策以及所提供慈善服务的水平。P&P委员会决定对其第2号声明进行实质性修订，以使其与修订后的指南保持一致，并就实施修订后指南的要求提供指导。本声明取代第2号声明，并处理相同的问题，包括坏账。
