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The Australian Hospital Patient Costing Standards (AHPCS) provide direction for hospital patient costing through the development of standards for specific elements of the costing process and reporting requirements.
The AHPCS have been updated to reflect the changes in the Australian Accounting Standards Board 16 (AASB 16), which were introduced on 1 July 2019.
The AHPCS Version 4.1 comprises of:
A jurisdiction may request the Independent Hospital Pricing Authority (IHPA) to consider any legitimate and unavoidable costs in the delivery of public hospital services. The purpose of this Framework is to outline the process by which IHPA will assess submissions from jurisdictions on legitimate and unavoidable cost variations and determine whether adjustments to the national efficient price are warranted.
This Framework outlines the processes to investigate cross-border and cost-shifting disputes following a request by a health minister to ensure the timely, equitable and transparent management of these disputes.