Value-Based Care and Population Health Accounting

12 Lessons
CPEs 3.0
Accounting

Gain a practical understanding of value-based care and population health accounting. This course explores financial metrics, risk-sharing agreements, and accounting treatment under GAAP and IFRS—equipping finance professionals to support healthcare organizations in aligning cost efficiency with improved patient outcomes.

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Course Description

Transform your approach to healthcare finance with a deep dive into value-based care and population health accounting. This course provides accounting and finance professionals with the tools and insights needed to support a healthcare organization’s shift from fee-for-service to value-based reimbursement models.

Through practical examples and a real-world case study, you'll learn how to analyze cost structures, interpret outcome-driven financial metrics like TCOC, MLR, and PMPM, and apply proper revenue recognition under ASC 606 and IFRS 15. The course also covers risk-sharing agreements, financial impact assessments, and the role of actuaries in contract modeling. Special attention is given to audit readiness, grant compliance, and social determinants of health that affect performance benchmarks.

Whether you’re in private or public healthcare, this course will prepare you to align financial strategies with patient outcomes and regulatory expectations—making you an essential part of your organization’s value-based care success.

Ideal for CPAs, healthcare finance analysts, and accounting professionals working in or with healthcare organizations.

In this course, you'll learn...

Course Objectives

To identify key financial metrics used to evaluate value-based care programs.

To analyze the financial impact of transitioning from fee-for-service to value-based care models.

To assess risk-sharing agreements with payers and understand their financial implications.

To account for investments in population health and health outcome improvement initiatives.

To apply GAAP and IFRS principles to value-based care financial reporting.

How you'll apply these skills...

Implement Value-Based Payment Models: Support your organization’s transition from fee-for-service to value-based care by aligning financial reporting with patient outcome metrics and quality benchmarks.

Manage Risk-Sharing Agreements: Evaluate and account for upside/downside risk contracts between providers and payers to ensure accurate revenue recognition and mitigate financial exposure.

Conduct Financial Impact Assessments: Quantify the costs, savings, and ROI of healthcare initiatives to guide data-backed decisions on preventative care and chronic disease management programs.

Ensure Audit Readiness: Prepare your organization for internal and regulatory audits by applying GAAP/IFRS standards to shared savings, capitation, and grant-related revenue.

Analyze Population Health Initiatives: Track and evaluate the financial effectiveness of health outcome improvement programs using direct/indirect cost classification and benchmark comparisons.

Incorporate Social Determinants of Health: Integrate non-medical cost drivers into financial strategy and performance metrics, supporting equity and accessibility in value-based care delivery.

Enhance Strategic Planning: Leverage KPI benchmarking tools like TCOC, MLR, and PMPM to inform budgeting, resource allocation, and long-term financial sustainability in healthcare organizations.

Course Instructor

Michael Carroll, CPA, CISA, CISM

Michael is an accounting and information security professional. He is also an Adjunct Professor at several higher education institutions, where he is responsible for teaching various accounting and information technology courses.

Michael earned his MBA in Accounting and B.S. in Accounting / Accounting Information Systems from Canisius University. Additionally, Michael is a Certified Public Accountant (CPA) and a Certified Information Systems Security Professional (CISSP). Michael is a current member of the NYCPA’s Education Committee and has been an Advisory Board Member for the Academy of Finance (AOF) since 2020.

Michael enjoys traveling, hiking, and watching the Buffalo Bills. He has also participated in several marathon events.

Course Content

Population Health and Strategic Financial Planning 2 Topics | 1 Quiz
Program Evaluation and Wrap-Up 2 Topics
Final Exam: Value-Based Care and Population Health Accounting

Additional Info

Format

5-20 min. videos, 2 quizzes, and a final assessment

Field of study

Accounting

CPE Credits

CPEs 3.0

Prerequisites

<p>Completion of Wisdify’s Foundational Courses on Healthcare Accounting & Finance (Recommended)</p>

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Kelsey earned a BA in Economics and Mathematics from Wellesley College.

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Madison earned a BA in English from Brigham Young University.

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Maryn earned a BA in Economics from Wellesley College.

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