# ASC 220-954-05: Income Statement—Reporting Comprehensive Income — Health Care Entities — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-954-05: 05 Overview and Background

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##### [220-954-05-1](https://asc.understandingaccounting.org/asc/220/954/#220-954-05-1)

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This Subtopic provides guidance on the presentation of a statement of operations and a statement of changes in net assets by not-for-profit, business-oriented health care entities.