"Accountable care organizations could increase the frequency of medical malpractice claims because of patients' heightened expectations regarding quality of care"

http://www.ncbi.nlm.nih.gov/pubmed/23173362

Healthc Financ Manage. 2012 Nov;66(11):50-2, 54.

Perspectives on medical malpractice self-insurance financial reporting.

Frese RC, Kitchen PJ.

Source

Milliman, Chicago, USA. richard.frese@milliman.com

Abstract

Financial reporting of medical malpractice self-insurance is evolving. The Financial Accounting Standards Board Accounting Standards Codification Section 954-450-25 provides guidance for accounting and financial reporting for medical malpractice. Discounting of medical malpractice liabilities has been reassessed in recent years. Malpractice litigation reform efforts continue in several states. Accountable care organizations could increase the frequency of medical malpractice claims because of patients' heightened expectations regarding quality of care.