厘清政府会计准则委员会（GASB）和财务会计准则委员会（FASB）会计规则所造成的混乱。
Unravelling the confusion caused by GASB, FASB accounting rules.
作者信息
Duis T E
机构信息
Arthur Andersen & Co., Atlanta, GA.
出版信息
Healthc Financ Manage. 1994 Nov;48(11):66, 68-70.
PMID:10146098
Abstract
Separate GASB and FASB accounting and financial reporting rules for governmental healthcare providers are producing confusion. Among other problems, they reduce the usefulness of aggregated data about the healthcare industry. This article addresses the inconsistencies of the various reporting standards and identified problems they can cause.
摘要
政府医疗服务提供者适用的政府会计准则委员会（GASB）和财务会计准则委员会（FASB）不同的会计与财务报告规则正在造成混乱。除其他问题外，这些规则降低了有关医疗行业汇总数据的有用性。本文探讨了各种报告标准的不一致之处，并指出了它们可能导致的问题。
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