Michigan CPA articles from January 1997

Michigan CPA archives from January 1997

Common financial arrangements involving healthcare providers require fair market value analysis.(Cover Story)
January 1, 1997... In recent years, increased attention to fraud and abuse in the healthcare industry has necessitated closer scrutiny of common financial relationships involving healthcare providers and suppliers such as hospitals, group practices and individual...

Michigan tax update.
January 1, 1997... The following update addresses some current Michigan tax issues affecting CPAs and their clients: Single Business Tax SBT Changes Begin in 1997 Legislation phasing in a 90 percent weighting of the Single Business Tax sales factor by...

Association CPAs prepare for "tax season blitz."
January 1, 1997... Tax-season is underway and your Association and fellow CPAs are preparing for the annual "blitz." Several programs to assist CPAs and taxpayers in their flurry of receipt-digging and income-reporting responsibilities to Uncle Sam are in the...

Medicare Risk contracts impact providers and managed care organizations.(Cover Story)
January 1, 1997... Four factors are leading more and more seniors to sign up with Medicare Risk products rather than accepting traditional Medicare coverage: * Recent increases in the Average Payment Rate (APR) have made Medicare Risk contracting more...

New audit and accounting guide for healthcare organizations.(Cover Story)
January 1, 1997... The Financial Accounting Standards Board (FASB) recently established new standards for the way not-for-profit organizations prepare their external financial statements. These standards have been part of a project to address the inconsistent...