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Related Experiment Videos

Guidelines clarify managed care accounting procedures.

S J Cheramy, M Garner

    Healthcare Financial Management : Journal of the Healthcare Financial Management Association
    |July 8, 1989
    PubMed
    Summary
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    New accounting guidance addresses managed care programs. These documents clarify expense recognition for healthcare providers and managed care organizations, focusing on risk contracting.

    Area of Science:

    • Healthcare management
    • Accounting standards
    • Financial reporting

    Background:

    • Managed care programs involve complex financial arrangements.
    • Accounting for healthcare services requires specific guidelines.
    • Risk contracting presents unique challenges in revenue and expense recognition.

    Purpose of the Study:

    • To provide accounting guidance for managed care programs.
    • To address financial reporting issues for healthcare providers and managed care organizations.
    • To clarify the timing of expense recognition in risk contracting.

    Main Methods:

    • Review of American Institute of Certified Public Accountants' Statement of Position 89-5.
    • Analysis of HFMA's Principles and Practices Board Statement No. 11.

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  • Examination of accounting issues related to risk contracting in managed care.

    • Main Results:

    • Two key documents offer guidance on managed care accounting.
    • Guidance addresses both the managed care program and healthcare provider perspectives.
    • Focus on the critical issue of timing for expense recognition.

    Conclusions:

    • The new documents provide essential clarity for managed care accounting.
    • Understanding expense recognition timing is crucial for financial accuracy.
    • These statements aid in navigating the complexities of risk contracting.