title: Medicare incentive payments for meaningful use of electronic health records: accounting and reporting developments.
abstract: The Healthcare Financial Management Association through its Principles and Practices (P&P) Board publishes issue analyses to provide short-term practical assistance on emerging issues in healthcare financial management. In a new issue analysis excerpted in this article, HFMA's P&P Board 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. Consultation on these matters with independent auditors is highly recommended.
mesh_terms: D000066:Accounting / Q000458:organization & administration*; D014487:Centers for Medicare and Medicaid Services, U.S.; D004059:Diffusion of Innovation; D004469:Economics, Hospital / Q000458:organization & administration; D057286:Electronic Health Records; D012052:Reimbursement, Incentive; D014481:United States