Archives.cpajournal.com

Health Savings Accounts: The New Benefits Plan

WebPreventive healthcare costs for periodic health evaluations, such as annual physicals, routine prenatal care, and well-child care, are covered on a low-deductible basis by an …

Actived: 8 days ago

URL: http://archives.cpajournal.com/2006/806/essentials/p56.htm

Health insurance in the 1990s.

WebHealth insurance in the 1990s. by Gilfillan, Sally W. Abstract- The continued escalation of health care costs has become one of America's most serious social and economic …

Category: Health Go Health

Healthcare Alternative Dispute Resolution

WebHealthcare Alternative Dispute Resolution. Disputes with health insurers or managed health care organizations can be bitter and complicated. The most time- and cost-efficient ways …

Category: Health Go Health

Health-Care Anti-Referral Laws

WebHealth-care practitioners and providers will be jointly and severally liable to the payor for any amounts collected that are billed in violation of the New York State anti-referral law. Like …

Category: Health Go Health

Health care in an era of managed competition. (CPA in Industry)

WebNov 1993. Health care in an era of managed competition. (CPA in Industry) by Zeman, Michelle M. Abstract- Managed competition is seen as the key element for the success of …

Category: Health Go Health

The New Health Care Organizations Guide

WebThe new guide also supersedes AICPA Statement of Position (SOP) 89-5, Financial Accounting and Reporting by Providers of Health Care Services, and SOP 90-8, …

Category: Health Go Health

Making Sense of the Medical Savings Account and MedicarePlus …

WebHealth insurance reform, tax-exempt investments, tax-deferred savings, assistance to the small business-owner--these were the benefits touted by Congress in 1996 when it …

Category: Health Go Health

The U.S. health care system in transition. (Cover Story)

WebThe U.S. health care system in transition. (Cover Story) by Go, Robert A. Abstract- Political, social and economic factors are forcing the overhaul of the US health care delivery …

Category: Health Go Health

Controlling health care costs with wellness programs.

WebThe following steps should be performed in doing an analysis to control health care costs in small businesses: * Determine the focus of the wellness program; * Select compatible …

Category: Health Go Health

CPA Journal Online

WebIn Brief. Help for the Terminally and Chronically Ill. A viatical settlement is the sale or assignment of a life insurance contract to a third party. The Health Insurance Portability …

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Anatomy of a Financial Fraud

WebAnatomy of a Financial Fraud. A forensic audit conducted by Pricewater- houseCoopers concluded that HealthSouth Corporation’s cumulative earnings were overstated by …

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Analyzing the health benefits promise. (includes related articles on

WebAnalyzing the health benefits promise. (includes related articles on prefunding and insurance arrangements) by Akresh, Murray S. Abstract- Companies are faced with the …

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Health care proxy law. (Estates & Trusts)

WebHealth care proxy law. (Estates & Trusts) by Ecker, Robert L. Abstract- The legislature of the state of New York, on Jul 22, 1990, passed the Health Care Proxy Law, which allows …

Category: Health Go Health

The New Principal Residence Regulations

WebHealth Reasons . The reduced maximum exclusion is also available if the primary reason for the sale or exchange is to obtain, provide, or facilitate the diagnosis, cure, mitigation, or …

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Proposed AICPA statement of position creates GAAP in income for …

WebA proposed statement of position issued by the Health Care Committee (HCC) of the AICPA1 reduces reported earnings of continuing-care retirement communities by …

Category: Health Go Health

OPEBs: FASB prescribes strong medicine. (accounting for other

WebProviding benefits such as health care and life insurance to retirees have long been a way of life for many companies. Under traditional accounting practices, companies have been …

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New Accounting Rules for Postretirement Benefits

WebFASB’s overall objective for that project was to improve the transparency and usefulness of postretirement benefit (i.e., pensions and other benefits) accounting information for …

Category: Health Go Health

Section 89 qualification and nondiscrimination rules.

WebA health plan also may be aggregated with other types of plans to help them meet the benefits test. Other types of plans, however, cannot be used to help health plans meet …

Category: Health Go Health

The Evolution of U.S. GAAP: The Political Forces Behind …

WebFASB unanimously issues SFAS 106, on accounting for postretirement health-care costs. This standard was strongly opposed by industry because companies did not want to …

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The Family and Medical Leave Act of 1993. (CPA in Industry)

WebThe Family and Medical Leave Act of 1993. (CPA in Industry) by Hira, Labh S. Abstract- Familiarity with the Family and Medical Leave Act (FMLA) of 1993 is useful to CPAs …

Category: Medical Go Health

New rules on disclosure of certain significant risks and …

Web* South County Home Health Services is a not-for-profit organization that provides free home nursing care to disabled individuals with an income of less than $10,000 per year. …

Category: Health Go Health

Planners cope with SFAS 106. (Statement of Financial Accounting

WebPostretirement benefits other than pensions are all forms of benefits, primarily health care and life insurance, provided by an employer to retirees. Under FASB SFAS 106, …

Category: Health Go Health

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