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Heads Up: A Summary of the Financial Reporting and Disclosure Implications of the Health Care Reform Legislation

Volume 17, Issue 13

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The attached issue of Heads Up includes a report jointly prepared by Deloitte and Gibson, Dunn & Crutcher LLP that summarizes matters related to financial reporting and disclosures that public entities may need to consider as a result of the passage of the Patient Protection and Affordable Care Act and of the Health Care and Education Reconciliation Act of 2010.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.