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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.
Statements are available online free of charge for the public. For hard copies, contact the HFMA Member Services Center, (800) 252-4362, ext. 2.
hfm Publication Date
Healthcare Mergers, Acquisitions, and Collaborations
Public Disclosure of Financial and Operating Information by Healthcare Providers
Assessments and Arrangements Similar to Taxes on Tax-Exempt Institutional Healthcare Providers
Classifying, Valuing, and Analyzing Accounts Receivable Related to Patient Services
Valuation and Financial Statement Presentation of Charity Service and Bad Debts by Institutional Healthcare Providers
12/06; revised 12/12
Accounting and Reporting by Institutional Healthcare Providers for Risk Contracts
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.
Accounting for RAC Audit Adjustments and Exposures
Sample 501(c)(3) Hospital Charity Care & Financial Assistance Policy & Procedures
The Relationship of Community Benefit to Hospital Tax-Exempt Status
Recognition of Other-Than-Temporary Decline in Investments for Tax-Exempt Organizations
Compliance with Laws and Regulations for Healthcare Organizations
Assessing Managed Care Contracting Risk
Acquisition of Physician Practices
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)
Tom Myers, chief strategy officer, The SSI Group, discusses the shifting payment environment and how it affects providers' patient access and claims management processes.
Jeff Chester, senior vice president and chief revenue officer at Availity, shares his thoughts on "Revenue Cycle 2.0" and how to best meet its challenges.
Mitch Morris, vice chair and global leader, healthcare, Deloitte, and Michael O'Rourke, senior vice president and chief information officer, Catholic Health Initiatives (CHI), share perspectives on the need for transformational IT in health care today.
Brian Kueppers, founder and CEO, Apex, discusses the importance of a robust patient payment strategy in boosting organization revenue and enhancing patient satisfaction.
Brian Grazzini, CFO, HealthPort, describes the importance of efficient and compliant information exchange and audit management in helping HIM staff spend less time on paperwork and more on mission-critical projects.
Cindy Matthews, executive vice president, Community Hospital Corporation, discusses how rural and community hospitals can use collaborative partnering to position for success through tough market conditions.
Rick Heise, senior vice president, revenue cycle, at Cerner Corporation, discusses the importance of integrating clinical and financial data to excel in health care’s changing payment environment.
Russ Graney, founder and CEO for Aidin, and John Laursen, head of business development for Aidin, share insights on how to improve care transitions between acute and post-acute care settings and incentivize high-quality patient outcomes.
Scott Elston, strategic accounts manager, GE Healthcare Services, describes how substantial cost reduction in health care requires rethinking business strategy and asset use.
Robert Williams, MD, director, Deloitte Consulting LLP, and Arielle Freiberger, product strategist, ConvergeHEALTH by Deloitte, explain how sophisticated retrospective, real-time, and predictive data analytics can inform decision making to reduce costs and improve care.
Stuart Hanson, director of business development (healthcare solutions) at Citi Retail Services, discusses how improving the payment experience can benefit consumers and healthcare providers.
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