Meaning of the Term "Customer" as It Applies to Health Care Facilities under FASB Statement No. 14
StatusIssued:
December 1979
Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.
Affects:
No other pronouncements
Affected by:
Paragraphs 1 and 2 amended by FAS 131, paragraph 136
Paragraph 3 amended by FAS 135, paragraph 4(cc)
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides