Description: Show Guidelines/Instructions:
Do not submit this modifier with assistant surgery services because global surgery rules do not apply to assistants. Services submitted with CPT modifier 80-82 in addition to CPT modifier 78 will be 'returned as unprocessable' (rejected with remark code MA130). Resubmit these claims with the appropriate assistant-at-surgery CPT modifier (80-82) only. Payment:
To determine the global period of a surgery, refer to the Medicare Physician Fee Schedule database (MPFSDB).
Examples for Correct Submission of CPT Modifier 78 Example 2: Right cataract extraction (CPT code 66984) was performed on May 1, 2009. On June 30, 2009, within the post-op period of the cataract removal surgery, a YAG laser capsulotomy (CPT code 66821) was performed on the right eye. The outcome is to submit CPT modifier 78 with CPT code 66821 since this procedure is related to the prior surgery. Reference:
Which of the following procedures should an auditor perform regarding subsequent events?Which of the following procedures should an auditor generally perform regarding subsequent events? Compare the latest available interim financial statements issued after year-end with the financial statements being audited.
What are examples of subsequent events?Subsequent Event Reporting. A business combination.. Changes in the value of assets due to changes in exchange rates.. Destruction of company assets.. Entering into a significant guarantee or commitment.. Sale of equity.. Settlement of a lawsuit where the events causing the lawsuit arose after the balance sheet date.. What are the procedures that should be performed to ascertain the occurrence of subsequent events?However the following procedures are typical of a subsequent events review: Enquiring into management's procedures/systems for the identification of subsequent events; Inspection of minutes of members' and directors' meetings; Reviewing accounting records including budgets, forecasts and interim information.
What is a subsequent event in audit process?For the purposes of ISA 560, subsequent events are those events that occur between the reporting date and the date of approval of the financial statements and the signing of the auditor's report.
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