Reinstein A, Bayou M E
School of Business Administration, Wayne State University, Detroit, MI.
Healthc Financ Manage. 1994 Oct;48(10):34-41.
The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.
财务会计准则委员会（FASB）最近发布了一项新声明，要求所有公司改变其对债务和权益证券的会计核算方法。财务会计准则委员会第115号声明要求各组织采用市值法，而不是允许各组织在核算此类金融工具时采用历史成本法。该声明的规定将对医疗行业中拥有大量投资组合的组织产生重大影响。
