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Financial and operational analysis of health care entities is useful to which of the following decision makers?


A) Managers directly accountable for performance.
B) Analysts determining the credit worthiness of the organization's debt.
C) Third parties determining the appropriate payment based on costs.
D) All of these decision makers find financial and operational analysis of health care entities useful.

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The GASB requires business-type health care organizations to prepare which of the following financial statements?


A) Statement of revenues, expenses, and changes in net position; statement of net position; and statement of cash flows.
B) Statement of operations; statement of net assets; and a statement of cash flows.
C) Statement of revenues, expenses, and changes in net position; and statement of net position.
D) Statement of activities; statement of net position; statement of changes in net position; and statement of cash flows.

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The GASB and the FASB provide the same criteria for recognizing and reporting services donated to a health care entity.

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