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About the Health care entities guide & Full guide PDF

WebA PDF version of this publication is attached here: Health care entities guide (PDF 1.5mb) PwC is pleased to offer the first edition of our Health care entities guide. This guide …

Actived: 8 days ago

URL: https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/health-care/health_care_guide/About_the_health.html

Chapter 1: Health care – accounting and financial

WebThis new guide provides insights and illustrative examples on a range of topics relevant to health care organizations.

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1.1 Overview and scope of health care entities

WebASC 954, Health Care Entities, prescribes the accounting specifically for entities whose principal operations consist of providing or agreeing to provide health …

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5.3 Medicare provider taxation programs

WebAs discussed in HC 5.3, supplemental payments arising from provider tax programs function as adjustments to Medicaid base rates and enter into the …

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2.2 Overview of Medicare and Medicaid

Web2.2.1 Medicare. Medicare is a federal government insurance program administered by the Centers for Medicare & Medicaid Services (CMS). The largest …

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2.1 Fundamentals of provider revenue cycle

WebAs discussed in HC 2.1.4, health plans and government programs often pay providers on a basis that differs from the provider’s gross charges (e.g., based on …

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5.4 Contract assets and liabilities

WebIn health care services arrangements accounted for under ASC 606, the entity agrees to provide the services requested by the customer (the patient or resident) …

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9.5 Health and welfare plan financial statements

Web9.5.3 401 (h) accounts used to fund health and welfare obligations. As described in ASC 965-205-05-2, “ [e]mployers may fund a portion of their postretirement medical-benefit …

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3.2 ASC 606 five-step model

WebFor providers, the threshold issue in Step 1 is to identify the party that is the customer in the revenue transaction. As discussed in HC 2.1.3.1, health care service …

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3.3 Variable consideration

Web3.3.2.1 Estimating variable consideration related to government programs. When a contract contains variable consideration, the amount of variable consideration …

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4.3 Risk contracting by non-institutional providers

Web4.3.1.5 Other non-institutional providers. MCOs, ACOs, PPMs, and virtual health platforms do not constitute an exhaustive list of all of the types of organizations …

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Health Care Entities (Topic 954)

WebThe amendments in this Update are consistent with existing guidance in Subtopic 210-20 on determining whether assets and liabilities can be offset in the …

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4.2 Risk contracting by institutional providers

WebThe discussion in this section pertains to risk contracting issues from the perspective of an institutional provider of health care services (e.g., a hospital); risk …

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SEC comment letter trends for health industries

WebListen to our podcast, What’s trending in 2023 SEC comments. Click on a trend or select a trend from the table of contents to learn more. Current Period. (1/1/23 to …

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6.4 Loss contingencies and insurance coverage

WebDue to the nature of their operations, health care organizations have significant exposure to loss arising from medical malpractice claims. Additionally, the …

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1.9 Other postretirement benefit plans

WebThese include life insurance offered outside of a pension plan, legal and tax services, tuition assistance, daycare services, and housing assistance. A postretirement benefit plan …

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PwC Leases guide

WebAbout the Leases guide Transfers and servicing of financial assets (TS) Summary of significant changes Following is a summary of the noteworthy revisions. Additional …

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1.1 Overview of pension and OPEB guide

WebWhen the guidance for OPEB benefits differs from pension benefits, the guidance will refer to OPEB plans specifically. This guide covers the more significant accounting aspects of …

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PCAOB proposes additional reporting by auditors

WebAs explained in Section 10A(m) of the Securities Exchange Act of 1934, the audit committee of an issuer is directly responsible for the appointment, compensation, …

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