医疗健康行业会计与审计指南
（新加坡大学MBA Course Handout Material, 英文，可编辑的pdf电子文档）

Textbook:Audit and Accounting Guide Health Care Entities
Author(s): American Institute of Certified Public Accountants

Course description:
This guide provides the following:
 Identifies certain requirements set forth in FASB Accounting
Standards Codification® (ASC) and GAAP for governmental entities.
 Describes FinREC's understanding of prevalent or sole industry practice concerning certain issues.In addition,this guide may indicate that FinREC expresses a preference for the prevalent or sole industry practice, or it may indicate that FinREC expresses a preference for another practice that is not the prevalent or sole industry practice; alternatively, FinREC may express no view on the matter.
 Identifies certain other, but not necessarily all, industry prac-ticesconcerningcertainaccountingissueswithoutexpressingFin-REC's views on them.
 Provides guidance that has been supported by FinREC on the accounting, reporting, or disclosure treatment of transactions or events that are not set forth in FASB ASC or GAAP for governmental entities.