Health insurer liabilities can change quickly and often depend on estimates.
This course explains claim reserves, contract and premium liabilities, unearned premium, and surplus, with attention to how liability estimates and changes in surplus fit into regulatory oversight.
By the end of this course, you will be able to:
Changes in Health liabilities can move through reported results and surplus quickly.
Understanding the major liability categories and how they relate to surplus gives accountants better context for reviewing changes and explaining what is driving the reported position.
You will receive a confirmation email after registering, along with email reminders one day and one hour before the course.
If you do not receive your confirmation or reminder emails, please check your spam folder. If they are not there, contact us for assistance at academy@arcstrategicservices.com or (239) 421-5300. You may also contact us for any concerns or complaints.
Please see our refund and cancellation policy for additional information.
TAC4 Solutions LLC dba ARC Academy is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Overview of Notes to Financials for Health Reporting
Extend liability and surplus analysis into disclosures supporting claims, reserves, premiums, reinsurance, and other reported balances.
