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In Accordance with the FASB Codification, Net Assets Released from Restriction

question 29

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In accordance with the FASB Codification, net assets released from restriction should be included as part of the performance indicator on a health care entity's statement of operations.


Definitions:

Unbiased Estimator

A statistical estimator that, on average, produces values equal to the parameter being estimated.

Population Parameter

A characteristic or measure that describes an aspect of an entire population, such as mean or standard deviation.

Sampling Distribution

A distribution showing the chances of different outcomes for a statistic, which is generated from a significant amount of samples from a certain population.

Sample Size

The number of individuals or observations used in a sample to estimate characteristics of an entire population.

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