Status of Technical Bulletin No. 79-5

Meaning of the Term "Customer" as It Applies to Health Care Facilities under FASB Statement No. 14

Status

Issued: 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