Revenue Recognition: A Comprehensive Review for Health Care Entities

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Executive Summary

BKD has prepared a health-care specific supplement to our comprehensive white paper that highlights accounting changes and areas most likely to present implementation challenges for health care entities. This paper incorporates all subsequent amendments, Transition Resource Group clarifications, finalized and exposed guidance from the American Institute of CPAs Health Care Entities Revenue Recognition Task Force and U.S. Securities and Exchange Commission views gathered from official speeches.

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