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US Health Sector Update December 2023

December 4, 2023 @ 12:00 pm - 1:00 pm EST

EY Free CPE Webinars

Participants of the free live webinar will be eligible for 1.2 CPE credits.


In this webcast, we’ll focus on accounting and auditing topics relevant to the provider care industry for both not-for-profit and for-profit organizations.

Tune in to hear from experienced Ernst & Young LLP professionals on these timely accounting and auditing topics:

  • Effective dates of upcoming Accounting Standards Updates (ASUs)
  • Projects on the Financial Accounting Standards Board’s technical agenda relevant to the health industry
  • Highlights of ASC 326, Financial Instruments – Credit Losses
  • Leases under common control arrangements: ASU 2023-01, Leases (Topic 842): Common Control Arrangements
  • Overview of reference rate reform, including deferral of the sunset date of temporary relief until December 2024 by ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848
  • Discussion of ASU 2021-10, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance
  • Overview of ASU 2023-05, Business Combinations – Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement


  • Lindsey Roe, Partner, National Health Technical Leader, Ernst & Young LLP
  • Julia Martin, Manager, National Professional Practice Health and Not-for-Profit Industry Resident, Ernst & Young LLP


December 4, 2023
12:00 pm - 1:00 pm EST
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