About the P&P Board
Below is a history of all publications from HFMA's Principles and Practices (P&P) Board.
P&P Board statements are originally published in Healthcare Financial Management (HFM) magazine. The printed edition is the definitive version of the statement.
P&P Board Statements
Documents are available on-line for free to the public. For hard copies, contact the HFMA Member Service Center, (800) 252-4362, ext. 2. |
|
Statement Number |
Title |
HFM Publication Date |
|
Statement No. 20 |
Healthcare Mergers, Acquisitions, and Collaborations |
10/97 |
|
Statement No. 18 |
Public Disclosure of Financial and Operating Information by Healthcare Providers |
8/94 |
|
Statement No. 17 |
Assessments and Arrangements Similar to Taxes on Tax-Exempt Institutional Healthcare Providers |
5/94 |
|
Statement No. 16 |
Classifying, Valuing, and Analyzing Accounts Receivable Related to Patient Services |
5/93 |
|
Statement No. 15
|
Valuation and Financial Statement Presentation of Charity Service and Bad Debts by Institutional Healthcare Providers |
12/06 |
|
Statement No. 11 |
Accounting and Reporting by Institutional Healthcare Providers for Risk Contracts |
8/89 |
Issue Analyses
Available for $15 each from the HFMA Member Service Center,
(800) 252-4362, ext. 2. |
|
IA Number |
Title |
Monograph Publication Date |
|
Issue Analysis 05-01 |
The Relationship of Community Benefit to Hospital Tax-Exempt Status |
4/05 |
|
Issue Analysis 02-1 |
Recognition of Other-Than-Temporary Decline in Investments for Tax-Exempt Organizations |
11/02 |
|
Issue Analysis 98-1 |
Compliance with Laws and Regulations for Healthcare Organizations |
9/98 |
|
Issue Analysis 97-1 |
Assessing Managed Care Contracting Risk |
4/97 |
|
Issue Analysis 95-1 |
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Withdrawn Statements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)