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Tuy nhiên, ngay sau đó "đề cập đến việc bán một trong một vài ngày hoặc có lẽ một tuần sau khi nhận được. Trường hợp tổ chức cố tình giữ các chứng khoán trong một thời gian thời gian trước khi bán hàng, chứng khoán được ghi nhận tại giá trị thị trường của họ kể từ ngày nhận. | 34.4 SPECIAL ACCOUNTING PROBLEMS OF SPECIFIC TYPES OF PROVIDERS 34 43 PPM can establish a controlling financial interest in a medical entity solely through contractual arrangements if via the terms of the contractual arrangement the PPM has both control over the medical entity and a financial interest in the medical entity that meets six requirements. The requirements are a. The contractual arrangement between the PPM and the PC is either i the entire remaining life of the physician practice entity or ii for a period of 10 years or more. b. The contractual arrangement is not terminable by the physician practice except in cases of gross negligence fraud or other illegal acts by the PPM or upon bankruptcy of the PPM. c. The PPM has exclusive authority over all decision making related to ongoing major or central operations of the physician practice except for the dispensing of medical services. d. The PPM has exclusive authority over all decision making related to total practice compensation of the licensed medical professionals as well as the ability to establish and implement guidelines for the selection hiring and firing of them. e. The PPM must have a significant financial interest in the physician practice that is unilaterally salable or transferable. f. The PPM s significant financial interest must provide the PPM with the right to receive income both as ongoing fees and as proceeds from the sale of its interest in the physician practice in an amount that fluctuates based on the performance of the operations of the physician practice and the change in the fair value thereof. Contract Term. The first threshold in determining controlling financial interest is to evaluate the long-term nature of the relationship. In order to be considered long-term the contractual agreement between the PPM and the medical entity must be for a period of 10 years or more and may not be terminable by the medical entity except in the event of gross negligence fraud or other illegal .
