New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 8 - New York State Annual Hospital Report
Part 442 - Reporting Principles And Concepts
Section 442.1 - Purpose

The purpose of this Part is to establish a foundation for uniform reporting by hospitals. In making their reports, hospitals will be bound by the basic principles and concepts set forth in this Article. Any reporting principles and concepts not specifically discussed herein should be reported according to generally accepted accounting principles as interpreted in the opinions of the American Institute of Certified Public Accountants (AICPA) and in the statements by the Financial Accounting Standards Board.