Tuesday, April 16, 2013

Chapter 12 - non-for-profit hospital net assets

Explain the differences in how net assets are reported when the hospital is private not-for profit versus government owned health care entities?

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1 comment:

  1. AnonymousApril 16, 2013 at 10:06 AM

    In governmental, net assets are classified into 1) invested in capital assets, net of related debt, 2) restricted and 3) unrestricted.
    In private sectors, net assets are classified into 1)unrestricted, 2) temporarily restricted, 3) permanently restricted

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