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Health Care Industry Developments, 2015/16

Audit Risk Alert

Aicpa (Autor)

Buch | Softcover

64 Seiten

2017
American Institute of Certified Public Accountants (Verlag)
978-1-943546-24-4 (ISBN)

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This new edition helps achieve a robust understanding of regulatory developments affecting investor–owned, not–for–profit and governmental health care entities. It keeps you updated on emerging issues that may require consideration during 2015/16 risk assessment and planning procedures.

It is an important tool to help you identify the significant risks that may result in the material misstatement of financial statements, and features the following recently issued regulatory developments, accounting pronouncements, and audit risks:

Current Accounting and Auditing Issues:

Business combinations
Investment valuation
Going concern
Discontinued operationsPensions
HUD reporting requirements
Uniform guidance federal awards
Auditing related parties
Donated personnel services
Revenue recognition and much more

Regulatory Developments:

CMS developments
OIG and DOJ developments
Program integrity audits
Premium stabilization program
Community health needs assessment
MACRA
EHR incentive program
Shared savings
Risk–based payments
IRS developments

Who Will Benefit?

Auditors and entity′s internal management

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule–making and standard–setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession′s technical and ethical standards. The AICPA′s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

Erscheinungsdatum	15.12.2016
Verlagsort	NC
Sprache	englisch
Gewicht	666 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-943546-24-X / 194354624X
ISBN-13	978-1-943546-24-4 / 9781943546244
Zustand	Neuware