| Autor: |
Berg GG; East Tennessee State University, College of Business and Technology, Johnson City, TN, USA. bergg@etsu.edu, Bayes PE, Morgan RG |
| Jazyk: |
angličtina |
| Zdroj: |
Healthcare financial management : journal of the Healthcare Financial Management Association [Healthc Financ Manage] 2008 Nov; Vol. 62 (11), pp. 110-2, 114, 116. |
| Abstrakt: |
FASB statements and SEC guidelines give direction as to how healthcare organizations should account for their asset retirement obligations (AROs) where environmental issues are concerned. A key consideration is that current costs associated with environmental problems, such as encapsulating asbestos, are to be accounted for as part of an asset's cost and depreciated over the asset's remaining life. |
| Databáze: |
MEDLINE |
| Externí odkaz: |
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