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FASB Accounting Standards Codification
The authoritative source of generally accepted accounting principles (GAAP) for public and private companies, established by the Financial Accounting Standards Board (FASB).
Health Care Entities
Organizations involved in the provision of health care services such as hospitals, clinics, and nursing homes.
Statement of Activities
A financial report that shows all revenue and expenses for a specific period, often used by nonprofit organizations.
Net Assets
The difference between total assets and total liabilities, indicating the actual worth of an organization's equity.
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