The FASB ASC indicates that not-for-profit, business-oriented health-care entities shall report unrealized gains and losses on items

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The FASB ASC indicates that not-for-profit, business-oriented health-care entities shall report unrealized gains and losses on items for which the fair value option has been elected within the performance indicator or as a part of discontinued operations, as appropriate. Find cite and copy the FASB ASC's definition of performance indicator as it relates to not-for-profit businesses.
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Financial Accounting Theory and Analysis Text and Cases

ISBN: 978-0470646281

10th edition

Authors: Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey

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