Below is a history of all publications from HFMA's Principles and Practices (P&P) Board.

P&P Board statements are originally published in hfm magazine. The printed edition is the definitive version of the statement.

P & P Board Statements

Statements are available online free of charge for the public. For hard copies, contact the HFMA Member Services Center, (800) 252-4362, ext. 2.

Statement
Number

Title    

hfm
Publication
Date 

20

Healthcare Mergers, Acquisitions, and Collaborations

10/97

18

Public Disclosure of Financial and Operating Information by Healthcare Providers

8/94

17

Assessments and Arrangements Similar to Taxes on Tax-Exempt Institutional Healthcare Providers

5/94

16

Classifying, Valuing, and Analyzing Accounts Receivable Related to Patient Services

5/93

15

Valuation and Financial Statement Presentation of Charity Service and Bad Debts by Institutional Healthcare Providers

12/06; revised 12/12

11

Accounting and Reporting by Institutional Healthcare Providers for Risk Contracts

8/89


Issue Analyses

P&P Board issue analyses are available below for free download. If you have questions regarding P&P Board issue analyses, please email the HFMA Member Service Center or call (800) 252-4362, ext. 2. 

Title  Monograph
Publication Date
Medicare Incentive Payments for Meaningful Use of Electronic Health Records: Accounting and Reporting Developments  

12/11

Accounting for RAC Audit Adjustments and Exposures

06/10

Sample 501(c)(3) Hospital Charity Care & Financial Assistance Policy & Procedures

04/09

The Relationship of Community Benefit to Hospital Tax-Exempt Status

4/05

Recognition of Other-Than-Temporary Decline in Investments for Tax-Exempt Organizations

11/02

Compliance with Laws and Regulations for Healthcare Organizations

9/98

Assessing Managed Care Contracting Risk 

4/97

Acquisition of Physician Practices 

9/95


Withdrawn Statements

Statement No. 1: Uniform Accounting and Uniform Reporting in Hospitals (hfm-6/77)

Statement No. 2: Defining Charity Service as Contrasted to Bad Debts (hfm-7/78) (Note: Replaced by Statement No. 15)

Statement No. 3: Supplementary Reporting of Hospital Financial Requirements (hfm-12/80)

Statement No. 4: Reporting of Certain Transactions Arising in Connection with the Issuance of Debt (hfm-6/82)

Statement No. 5: Accounting and Reporting for Agency Relationships (12/83)

Statement No. 6: How to Measure Working Capital: Classification and Definition Issues (hfm-9/84)

Statement No. 7: The Presentation of Patient Service Revenue and Related Issues (hfm-4/86) (Note: Replaced by Statement No. 14)

Statement No. 8: The Use of Fund Accounting and the Need for Single Fund Reporting by Institutional Healthcare Providers (hfm-6/86)

Statement No. 9: Accounting and Reporting Issues Related to Continuing Care Retirement Communities (hfm-11/86)

Statement No. 10: Accounting and Reporting Issues Related to Corporate Reorganizations Involving Tax-Exempt Institutional Healthcare Providers (hfm-2/89) (Note: Replaced by Statement No. 19)

Statement No. 12: Accounting for Resource Transfers Among Affiliated Entities (hfm-10/90) (Note: Replaced by Statement No. 19)

Statement No. 13: Timing Differences Pertaining to Third-Party Payment (hfm-1/92)

Statement No. 14: The Presentation of Patient Service Revenue and Related Issues (hfm-10/92)

Statement No. 19: Transactions Among Affiliated Entities Comprising an Integrated Delivery System (6/96)