The AICPA Health Care Guide Does Not Specifically Exclude Which

question 5

Multiple Choice

The AICPA Health Care Guide does not specifically exclude which of the following from the determination of the performance indicator in the Statement of Operations?

• A) Transfers among affiliated organizations.
• B) Items identified by FASB standards as elements of other comprehensive income.
• C) Transactions with owners in exchange for services.
• D) Receipt of temporarily or permanently restricted contributions.

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Definitions:

Ethical Behaviour

Conduct that is consistent with what individuals or society consider to be good morals or values.

Long-Term Personal Consequences

The enduring effects or outcomes that actions or decisions can have on an individual’s personal life, career, or overall well-being.

Procedural Justice

The fairness of the processes that are used to make decisions and allocate resources.

Sexual Harassment

Unwanted or inappropriate sexual advances, requests for sexual favors, or other verbal or physical harassment of a sexual nature.