Health Care Industry Developments, 2015/16

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 combinationsInvestment valuationGoing concernDiscontinued operationsPensionsHUD reporting requirementsUniform guidance federal awardsAuditing related partiesDonated personnel servicesRevenue recognition and much more Regulatory Developments: CMS developmentsOIG and DOJ developmentsProgram integrity auditsPremium stabilization programCommunity health needs assessmentMACRAEHR incentive programShared savingsRisk-based paymentsIRS developments Who Will Benefit? Auditors and entity's internal management