Health Care Industry Conference 2018

HEA1811 - Chair Announcements & FASB Update

Nov 8, 2018 8:05am ‐ Nov 8, 2018 9:25am


Hear the latest developments in GAAP for health care entities. We'll focus especially on the final ASU on Grants and Contracts (ASU 2018-08). We'll also discuss other noteworthy recent ASUs, including cloud computing implementation costs (ASU 2018-15), leases targeted improvements (ASU 2018-11), and others which could impact health care entities. We will also discuss FASB projects in the pipeline, such as balance sheet classification of debt, goodwill and intangibles, and others.

Learning Objectives:

1. Understand and be able to apply the key provisions of ASU 2018-08 to many grants and similar contracts typically found in the health care industry.
2. Develop a general understanding of key matters discussed that are pertinent to the implementation of the new standards on NFP Financial Statements, Revenue Recognition, and Leases.
3. Develop a general understanding of other recent ASUs discussed and an awareness of the FASB pipeline projects discussed.


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