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GASB No 31 and GASB No 34 Providers with donor-restricted endowments are required to make certain disclosures about their use of investment income generated by those endowments More detailed guidance about accounting for investments and investment return in governmental organizations is provided in 35 (ii) Unconsolidated Af liates Investments in unconsolidated af liates (such as joint ventures) are accounted for in accordance with APB Opinion No 18 (iii) Other Securities Other types of investments not addressed above (such as real estate or oil and gas interests) should be reported at the lower of amortized cost or a reduced amount if an impairment in their value is deemed to be other than temporary (m) DERIVATIVES One of the most common derivatives used by HCOs is the interest rate swap Prior to FASB No 133, the only impact of this arrangement on the health care organization s nancial statements would be the increased or reduced interest expense reported in the income statement Under FASB No 133, the health care organization must also re ect the fair value of the swap contract on its balance sheet, with an offsetting entry to gain/loss on swap If the health care organization quali es (and elects) to use FASB No 133 s hedge accounting provisions, the swaps will be accounted for differently, depending on the type of hedge A xed-to- oating swap will be accounted for as a fair value hedge, while a oating-to- xed swap will be accounted for as a cash ow hedge A comprehensive discussion of issues related to accounting for derivatives and hedging transactions is included in 26 (i) Special Considerations for Not-for-Pro t Entities
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Cash Flow Hedge Accounting In June 2002, AcSEC issued an exposure draft of a proposed Statement of Position, Accounting for Derivative Instruments and Hedging Activities by Not-forPro t HCOs, and Clari cation of the Performance Indicator The proposed SOP would resolve diversity in practice created by confusing wording in paragraph 43 of FASB Statement No 133, which indicates that cash ow hedge accounting is not available to an entity that does not report earnings as a separate caption in a statement of nancial performance (eg, a not-forpro t organization ) Because a not-for-pro t health care organization s performance indicator generally is analogous to income from continuing operations of a business enterprise, AcSEC concluded that it is appropriate for such organizations to use cash ow hedge accounting The proposed standard states that not-for-pro t HCOs should apply the provisions of FASB Statement No 133 (including the cash ow hedge accounting provisions) in the same manner as for-pro t enterprises That is, any derivative gains or losses that affect a for-pro t enterprise s income from continuing operations should similarly affect a not-for-pro t health care organization s performance indicator, and derivative gains or losses that are excluded from a for-pro t enterprise s income from continuing operations (such as items reported in other comprehensive income) similarly should be excluded from a not-for-pro t health care organization s performance indicator The proposed SOP would apply only to not-for-pro t entities covered by the AICPA audit and accounting guide Health Care Organizations; it would not apply to other types of not-for-pro t organizations or to governmental HCOs Disclosures The proposed SOP discussed in the previous paragraph would require not-for-pro t HCOs to provide all disclosures that are analogous to those required by paragraph 45 of FASB Statement No 133 for for-pro t enterprises, including disclosure of anticipated reclassi cations into the performance indicator of gains and losses that have been excluded from that measure and reported in accumulated derivative gain or loss as of the reporting date Although not-for-pro t organizations are not subject to FASB Statement No 130, Reporting Comprehensive Income, and therefore do not have the same requirement as for-pro t organizations to report changes in the components of accumulated other comprehensive income, the proposed SOP also would require
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