It is both interesting and comical to watch the change in young children this time of year as, often in a reversal from the norm, they are on their best behavior as Christmas nears. Our nation’s lawmakers are interesting to watch, too, and yesterday they finally found a way to
The Centers for Medicare and Medicaid Services (CMS) in its recently released final rules has clarified/revised physician certification requirements for hospitals, whether an acute PPS hospital, including psychiatric facilities or a critical access hospital. These clarifications/revisions, effective October 1, 2014, are summarized below.
In a previous article, we noted that a years-old, multi-case dispute between the IRS and some taxpayers regarding whether or not FICA tax applies to severance pay would be resolved by the U.S. Supreme Court this year. Yesterday, they rendered their decision 8-0 in favor of the IRS. (Justice Kagan
BNN recently helped clarify a coding dilemma on behalf of several clients who provide health care services.
There are many ways to resolve disputes. For a short while I was proudly undefeated at “rock, paper, scissors” conflict resolutions involving my daughter and her friends. I accomplished this by surprising them with the likeness of a fourth, secret, more powerful implement like a chainsaw, or nuclear missile. Well,
On August 13, 2013, the Public Company Accounting Oversight Board (PCAOB) issued PCAOB Release No. 2013-05, proposing two new auditing standards, The Auditor’s Report on the Audit of Financial Statement When the Auditor Expresses an Unqualified Opinion (the “proposed auditor reporting standard”) and The Auditor’s Responsibilities Regarding the Other Information in Certain Documents Containing Audited Financial Statements and the Related Auditor’s Report (the “proposed other information standard”).
On May 16, 2013, the Financial Accounting Standards Board (FASB) released an Exposure Draft of a proposed Accounting Standards Update (ASU) of Topic 842 relating to lease accounting.