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9592 Health care: Accounting and financial reporting
Publication date: 28 Jun 2018
us Health care ARM 9592
Abbreviations used in this section:
AAG-HCO | Health Care Entities (AICPA audit and accounting guide -- 2017 edition) |
AAG-REV | Revenue Recognition (AICPA audit and accounting guide – 2018 edition) |
CAH | Critical Access Hospital |
CCRC | Continuing care retirement community |
CMS | Centers for Medicare and Medicaid Services |
EHR | Electronic health record |
FinREC | AICPA's Financial Reporting Executive Committee |
HCO | Health care organization |
HFMA | Healthcare Financial Management Association |
HMO | Health maintenance organization |
MCO | Managed care organization |
P&PB | HFMA's Principles and Practices Board |
PPM | Physician practice management company |
PPO | Preferred provider organization |
PPS | Medicare's prospective payment system |
SNF | Skilled nursing facility |
TIS | see TPA |
TPA | AICPA Technical Information Service (TIS) Technical Practice Aids (TPA) volume |
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
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