Value-Based Care and Population Health Accounting

3.0 CPEAccounting

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.

VIDEO COURSE

Included with any paid Wisdify plan

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About this course

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.

What you’ll learn

Upon completion of this course, you will be able to:

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.

Your instructor

Michael Carroll, CPA, CISA, CISM

Course content

4 lessons · 15 steps · 1h 8m of video

01LESSON 1Course Introduction and Foundations of Value-Based Care5 items

02LESSON 2Financial Impact and Risk-Sharing Models4 items

03LESSON 3Population Health and Strategic Financial Planning3 items

04LESSON 4Program Evaluation and Wrap-Up2 items

Locked

Final assessment

Course access is required to take this assessment.

25 questions70% to passUnlimited attempts

On course completion: 3.0 CPE and a certificate

Course details

CPE: 3.0
Field of study: Accounting
Course level: Not specified
Delivery method: QAS™ Self Study
Prerequisites: Completion of Wisdify’s prior courses in <a href="https://wisdify.com/healthcare-accounting-finance-learning-path-courses/">Healthcare Accounting & Finance</a> (Recommended)
Advance preparation: Not specified
Course content: 4 lessons · 15 steps
Assessment: Final assessment · 25 questions · pass 70%
Completion deadline: 365 days from enrollment
Last updated: June 2025
Registration: A Wisdify account, eligible subscription, and course enrollment are required.