The Institute's accounting standards staff releases a technical practice aid (TPA) (www.aicpa.org/download/acct std/tpa_6400_35.pdf) to clarify a reference in paragraph 4.07 of the AICPA Audit and Accounting Guide, Health Care Organizations, to "other-than-temporary impairment" losses.The Institute's accounting standards staff releases a technical practice aid (TPA (Transient Program Area) See transient area. TPA - Transient Program Area ) (www.aicpa.org/download/acct std/tpa_6400_35.pdf) to clarify a reference in paragraph 4.07 of the AICPA Audit and Accounting Guide, Health Care Organizations, to "other-than-temporary impairment Impairment 1. A reduction in a company's stated capital. 2. The total capital that is less than the par value of the company's capital stock. Notes: 1. This is usually reduced because of poorly estimated losses or gains. 2. " losses. The TPA explains how the term applies to not-for-profit health care organizations' investment losses related to debt securities and equity securities with readily determinable Liable to come to an end upon the happening of a certain contingency. Susceptible of being determined, found out, definitely decided upon, or settled. determinable adj. fair values. |
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