An accountant has encountered a perplexing financial reporting issue related to the hospital for which she is preparing financial statements. The issue is not specifically addressed by FASB statements. To which of the following sources would the accountant probably look first for industry-specific guidance?

GASB Statements

AICPA accounting and auditing guide, Not-for-Profit Organizations

AICPA accounting and auditing guide, Health Care Organizations

Pronouncements of the HFMA or AHA