Financial Statements for Health Care Providers | Not for Profit Accounting | CPA Exam FAR

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Financial statement for health care providers include a statement of financial position (balance sheet), statement of operations, statement of cash flows, a statement of functional expenses, and statement of changes in net assets. The statement of financial position should distinguish between net assets with donor restrictions and without donor restrictions. The statement of operations should also classify the revenues as with or without donor restrictions but should report expenses only as decreases in resources without donor restrictions. Data on the change of both categories of net assets must also be presented.

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