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National Healthcare Industry Conference 2013 - Virtual

Health Care Revenue Recognition Hot Topics

Nov 15, 2013 9:55am ‐ Nov 15, 2013 11:10am


The FASB and the IASB have substantially completed their work on a comprehensive new revenue recognition standard. With the completion of this guidance comes many implementation challenges for health care providers. In this session, we will explore the most significant issues resulting from the new revenue standard for both hospitals and continuing care retirement communities. Additionally, as providers continue to enter into contracts with the government or other third parties that focus less on fee-for-service payments and more on payments for quality or cost-containment, we will also evaluate the revenue recognition considerations for these risk-based contracts under both the existing and future guidance.


  • Lindsey Roe, CPA, Partner, Ernst & Young LLP
  • Mark J. Ross, CPA, Partner,National Firm Leader - Healthcare Practice, Baker Tilly Virchow Krause,LLP

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