财务会计准则公告第124号，投资会计：规则已变。
SFAS No. 124, accounting for investments: the rules have changed.
作者信息
Luecke R W, Meeting D T, Giniat E J
机构信息
International Approval Services, Inc., Cleveland, OH, USA.
出版信息
Healthc Financ Manage. 1996 Dec;50(12):58-63.
Under SFAS No. 124 "Accounting for Certain Investments Held by Not-for-Profit Organizations," issued in November 1995, not-for-profit healthcare organizations must report investments in equity securities that have readily determinable market values and all debt securities at fair value. SFAS No. 124 significantly modifies the way healthcare organizations' account for such investments and brings greater accountability to healthcare financial managers regarding the management of their organizations' investments.
根据1995年11月发布的第124号财务会计准则公告《非营利组织持有某些投资的会计处理》，非营利性医疗组织必须按公允价值报告具有易于确定的市场价值的权益证券投资以及所有债务证券投资。第124号财务会计准则公告显著改变了医疗组织对此类投资的会计处理方式，并使医疗财务经理在管理其组织投资方面承担更大的责任。
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