Medicare Incentive Payments for Meaningful Use of Electronic Health Records

A Principles and Practices Board Issue Analysis

This issue analysis provides some clarity to the healthcare industry on certain accounting and reporting issues resulting from incentive payments under the Medicare program for the meaningful use of electronic health record (EHR) technology. The issue analysis includes:

An overview of the two accounting models for EHR payments: the contingency model and the IAS 20 grant accounting model
A Q&A section discussing application of the IAS 20 grant accounting model to EHR incentive payments
An example demonstrating accounting for grant income recognition for a Year 2 EHR incentive payment

Also included in the issue analysis is background information on the Medicare EHR incentive payment program.

Publication Date: Wednesday, January 04, 2012

Text Size

LOGIN / myHFMA

Remember me
Forgot Username / Password ?

Join us on

HFMA’s Healthcare Finance Strategies

HFMA Summary of Proposed ACO Rule

HFMA Summary Proposed of ACO Rule

Read HFMA's summary of CMS's proposed ACO rule including proposed quality metrics and supplemental tables.

HFMA MAP Suite

Learn about MAP

Measure. Apply. Perform. The standard for revenue cycle excellence.

E-Learning Opportunities

For Organizations and Individuals

A range of healthcare financial management and revenue cycle topics developed with the input of industry experts and delivered via the Internet.

HFMA’s Peer Reviewed Program

HFMA Peer Review

Helping identify products and services you can count on. Products and services that have earned the Peer Reviewed designation have passed an eleven step evaluation process that measures effectiveness, quality and usability, price, value, customer and technical support.