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Healthcare finance professionals whose work may be affected by governmental financial reporting standards have an opportunity to provide input to assist the Financial Accounting Foundation (FAF) in assessing the effectiveness of capital asset impairment and insurance recovery reporting by governmental healthcare entities.
The FAF, which is the oversight organization of the Governmental Accounting Standards Board (GASB), is sponsoring an important research study to assess the effectiveness of GASB Statement No. 42, Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries.
HFMA members should participate in this survey.
Issued in 2003, GASB Statement 42 establishes measurement guidance for capital asset impairments and requires governmental healthcare entities to report the effects of those impairments when they occur. It addresses the capital asset effects of events such as floods, fires, quakes, permanent damage from deferred maintenance, changes in use of assets, and obsolescence. It also provides uniform reporting guidance for insurance recoveries.
The FAF has commissioned Rockbridge Associates, Inc., an independent research firm, to conduct the online survey, which requires approximately 15 to 20 minutes to complete. All answers shared by participants are to be kept strictly anonymous.
The survey must be completed by Dec. 6, 2013.
The first question in the survey is “Which best describes the entity you work for/represent?” Selecting “other” at this point will prompt a follow-up question that allows participants to choose whether to take the survey from the perspective of a preparer, an auditor, or other consultant, or from the perspective of a user of financial statement information.
A Word version can also be downloaded.
Many finance leaders and others are likely to receive the survey invitation directly from the survey firm. However you receive the invitation, I strongly encourage you to complete the survey, and to forward it to others in your organization who might like to participate.
Questions about the survey can be sent to Wes Galloway of the FAF’s post-implementation review team at GASB42-PIR@FAF-GASB.org, or (203) 956-5272.
Healthcare finance leaders should seize this opportunity to make their voices heard.
Publication Date: Friday, November 22, 2013
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.
Dale Hockel, senior vice president of operations, and Jim Fanelli, CFO, TriMedx, share strategies for elevating clinical engineering through innovative management programs.
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.
Scott Schmidt, vice president, Cerner RevWorks, LLC, shares insights on best practices for maximizing a revenue cycle management partnership.
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