Accounting implications of US health care reform

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10 Apr 2010

A new issue of Heads Up from Deloitte (United States) contains a report jointly prepared by Deloitte and the law firm Gibson, Dunn & Crutcher LLP that summarises matters related to financial reporting and disclosures that public entities may need to consider as a result of the recent passage of the health care reform legislation in the United States.

The considerations outlined in the report are intended to assist public entities in preparing their financial statements and Management's Discussion and Analysis, and in initiating dialogue with their advisors on the impact of the new legislation. While many of the accounting and disclosure considerations will apply directly to specific industries only, others will have broader applicability. Public entities should therefore consider the provisions of the Act that may directly or indirectly affect administrative or other costs (such as human resources or health care premiums).

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