Heuer Christian, Travers Mary Ann K
Crowe Horwath LLP, Nashville, Tenn, USA.
Healthc Financ Manage. 2010 Jun;64(6):40-3.
Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.
《会计准则编纂主题958》（原财务会计准则委员会第164号声明），《非营利实体：合并与收购》，自2010年1月1日起适用于日历年度实体的合并与收购。非营利组织需要转向公允价值会计，重点是无形资产的估值。不遵守规定可能会导致医院的审计师出具保留意见报告，这可能会导致在获得银行和债券融资方面遇到困难。
