8 unchanged sentences
Changes in Internal Control Over Financial Reporting
−Removed: We disclosed in our Annual Report on Form 10-K for the year ended December 31, 2019, the conclusion of the Chief Executive Officer and Chief Financial Officer that the Company’s disclosure controls and procedures were not effective at the reasonable assurance level as of the end of fiscal year 2019, as a result of a material weakness relating to the accounting for revenue related to the leasing of its medical equipment.
−Removed: This control deficiency resulted in adjustments to revenue, income before income taxes and net income for the year ended December 31, 2018, the 2018 quarterly periods and the quarterly periods ended March 31, 2019, June 30, 2019 and September 30, 2019.
−Removed: The Company concluded that the adjustments for the quarterly periods ended June 30, 2019 and September 30, 2019 resulted in a material misstatement of the interim consolidated financial statements for these periods.
−Removed: Accordingly, the Company’s management developed a remediation plan for implementing internal controls to monitor its recognition of revenue related to the leasing of its medical equipment and has taken the following steps to remediate the identified material weakness:
−Removed: Implemented a systematic process for the proper calculation of associated revenue and visibility for enhanced management oversight.
−Removed: Implemented compensating controls and procedures to ensure the proper calculation of revenue related to the leasing of medical equipment over time.
−Removed: During the current year, the Company's management tested the controls related to the material weakness described above for a sufficient period of time, and has concluded, through testing, that by the end of the first quarter of 2020, these controls were operating effectively.
−Removed: Therefore, the Company's management has concluded that the material weakness previously identified in the Company’s internal control over financial reporting has been remediated at March 31, 2020 .
−Removed: VIEMED HEALTHCARE, INC.
−Removed: March 31, 2020 and 2019
−Removed: Despite the previously identified and now remediated material weakness, the Company believes that the consolidated financial statements included in this Quarterly Report on Form 10-Q and the consolidated financial statements included in its Annual Report on Form 10-K for the year ended December 31, 2019 fairly present, in all material respects, the Company's financial condition, results of operations and cash flows for the periods presented in conformity with U.S.
−Removed: generally accepted accounting principles.
−Removed: In the ordinary course of business, we review our system of internal control over financial reporting and make changes to our systems and processes to improve controls and increase efficiency, while ensuring that we maintain an effective internal control environment.
−Removed: Changes may include such activities as implementing new, more efficient systems and automating manual processes.
−Removed: Except as noted above, there has been no change in our internal control over financial reporting during our most recently completed fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: There have been no changes in the Company's internal control over financial reporting during the three months ended June 30, 2020 that have materially affected, or that are reasonably likely to materially affect, the Company's internal control over financial reporting.
VIEMED HEALTHCARE, INC.
−Removed: March 31, 2020 and 2019
+Added: June 30, 2020 and 2019
PART II - OTHER INFORMATION
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.