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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

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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Chapter 1: Health care – accounting and financial

WEBChapter 1: Health care – accounting and financial reporting overview. Publication date: 31 Mar 2023.

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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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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 health insurance …

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1.2 FASB guidance for health care entities

WEB1.2 FASB guidance for health care entities. Publication date: 31 Mar 2023. us Health care guide. ASC 954 contains industry-specific subtopics, incremental to the …

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1.3 Nonauthoritative guidance for health care entities

WEB1.3.3 Other nonauthoritative guidance. The Principles and Practices Board (P&PB) of the Healthcare Financial Management Association (HFMA) is a panel of …

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6.2 Disclosures of risks and uncertainties

WEBus Health care guide. ASC 275, Risks and Uncertainties, requires entities to disclose information about significant risks and uncertainties specific to the entity, …

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6.4 Loss contingencies and insurance coverage

WEBThe health care entity must determine the extent to which its retrospectively rated policy actually provides indemnification against risk of financial loss associated with …

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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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4.2 Risk contracting by institutional providers

WEB4.2.1.1 Step 1 – identify the contract. As discussed in HC 3, health care revenue transactions often involve multiple parties: the patient, the provider, and a third …

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5.5 Government grants received by for-profit health care entities

WEB5.5 Government grants received by for-profit health care entities. Publication date: 31 Mar 2023. us Health care guide. The volume of grants made by federal and …

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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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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 transactions often …

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3.3 Variable consideration

WEBHealth Plan A’s traditional health insurance policies state that after deductibles have been met, Health Plan A will pay a portion of a subscriber’s bill for …

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4.4 Risk contracts — other accounting considerations

WEB4.4.1.1 Loss contracts. Risk contracts between a provider and a sponsoring entity (e.g., payer) typically require the provider to either provide or arrange for the …

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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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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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2.3 Demographic assumptions in pension and OPEB plans

WEB2.3.1 Demographic data used in plan assumptions. The demographic assumptions of plan participants rely on categorical employee information. Therefore, employers will typically …

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6.7 Donor-imposed restrictions

WEBA health care entity would report the reclassification from net assets with restrictions to net assets without restrictions below the performance indicator in the statement of …

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