Which Statements Best Describe an Unfortunate Consequence of Using Diagnosis-Related

question 29

Multiple Choice

Which statements best describe an unfortunate consequence of using diagnosis-related groups (DRGs) to determine reimbursement? (Select all that apply.)

• A)Insurance companies had to greatly increase their funding from employers
• B)The incentive was to undertreat and underuse health resources
• C)Health care providers had to accept losses for each patient treated
• D)Health care providers learned to cheat the system
• E)Health care providers refused to accept more patients whose reimbursement was based on DRGs
• F)High quality of care was no longer assured.

Understand the calculation and accounting treatment of impairment losses under AASB 136.

Grasp the implications and accounting treatment of reversals of impairment losses.

Recognize the necessity for annual impairment tests on specific asset categories.

Master the calculation of value in use for a cash-generating unit.

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Definitions:

Rules of Thumb

General principles that provide practical instructions or guidelines, typically based on experience rather than theory.

Complex Decisions

Decisions that involve multiple factors, variables, or outcomes, often requiring significant judgement and analysis to resolve.

Market System

Refers to the network of buyers, sellers, and other actors that come together to trade in a given product or service.

Ultimatum Game

An economic experiment in which two players decide how to divide a sum of money; one proposes the split, and the other accepts or rejects it, demonstrating negotiation and fairness standards.