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Issue Brief Details Financial Reporting Implications Under ACA

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Publish Date:

11/1/2013

Category:

Policy & Research

Topics:

Financial Reporting

The Health Practice Financial Reporting Committee released a new issue brief providing an overview of Affordable Care Act provisions – the premium-stabilization programs, new taxes and fees, advanced payments, and existing actuarial liabilities – that may create a certain amount of volatility on future financial statements.