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FASB ASC 11-4 The Fair Value Option and Health-Care Businesses The FASB ASC indicates that not-for-profit, business-oriented health-care entities shall report unrealized gains and

FASB ASC 11-4 The Fair Value Option and Health-Care Businesses The FASB ASC indicates that not-for-profit, business-oriented health-care entities shall report unrealized gains and losses on items for which the fair value option has been elected within the performance indicator or as a part of discontinued operations, as appropriate. Find, cite, and copy the FASB ASC's definition of performance indicator as it relates to not-for-profit businesses.

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