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Health Care Providers Spotlight — Navigating the New Revenue Standard

June 2014


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This Health Care Providers Spotlight discusses the FASB’s and IASB’s new revenue model and highlights key accounting issues and potential challenges for health care providers that account for revenue under U.S. GAAP.

Download the attached file or visit the Industry Spotlight Archive for additional issues.

The Industry Spotlight series and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.

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