Oversight of the Insurance Industry: Blue Cross/Blue Shield--Empire Plan (New York) : Hearings Before the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, One Hundred Third Congress, First Session, June 25 and 30, 1993

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Page 1 - Subcommittee met, pursuant to notice, at 9:04 am, in room SD-342, Dirksen Senate Office Building, Hon. Sam Nunn, Chairman of the Subcommittee, presiding. Present: Senators Nunn and Roth.
Page 152 - SAS-59 (AU 341) (The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern) states that the auditor has a responsibility to evaluate whether there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time.
Page 152 - We confirm that we are responsible for the fair presentation of the (consolidated) financial statements of financial position, results of operations, and cash flows in conformity with generally accepted accounting principles.
Page 61 - US SENATE, PERMANENT SUBCOMMITTEE ON INVESTIGATIONS, COMMITTEE ON GOVERNMENTAL AFFAIRS, Washington, DC. The Subcommittee met, pursuant to notice, at 9:05 am, in room SD-342, Dirksen Senate Office Building, Hon.
Page ii - ... Georgia, Chairman JOHN GLENN, Ohio, Vice Chairman CARL LEVIN, Michigan WILLIAM V. ROTH, JR., Delaware JIM SASSER, Tennessee TED STEVENS, Alaska DAVID PRYOR, Arkansas WILLIAM S. COHEN, Maine HERBERT KOHL, Wisconsin WARREN B.
Page 387 - ... (a) That such person has refused to submit its books, papers, accounts, or affairs to the reasonable inspection of the commissioner or his deputy or examiner. (b) That such person has neglected or refused to observe an order of the commissioner to make good within the time prescribed by law any deficiency in its capital if it is a stock corporation, or in its reserve if it is a mutual insurer.
Page 1 - NUNN. The Subcommittee will come to order. Today, the Permanent Subcommittee on Investigations...
Page 175 - Concerned about the escalating costs in the Medicare program, the Congress made several statutory changes during the 1980s that also made Medicare the secondary payer to certain employer-sponsored group health insurance plans and to automobile and other liability insurance plans. The MSP provisions are intended to assure that insurers,1 whose coverage is primary, pay claims before Medicare.
Page vi - Between Public and Private: A Half Century of Blue Cross and Blue Shield in New York," special issue, Journal of Health Politics, Policy and Law 16, no.
Page 152 - The auditor has a responsibility to evaluate whether there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, not to exceed one year beyond the date of the financial statements being audited (hereinafter referred to as a reasonable period of time).

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