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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
In this Business Profile, Bruce Haupt, president and CEO of ClearBalance, discusses how a patient loan program can increase patient collections, reduce bad debt, and speed cash flow.
In this Business Profile, Jerry Bruno, principal with Deloitte Consulting LLP, discusses the importance of choosing revenue cycle solutions that help an organization meet the challenges of a quickly evolving healthcare environment.
In this business profile, Lane Jackson, a partner in the Grant Thornton LLP Health Care Advisory Services practice, with extensive experience in overseeing system implementations and revenue cycle reorganizations, discusses best practices for elevating revenue cycle performance during an EMR implementation. Grant Thornton LLP is a sponsor of the Large System Controllers Council Affinity Group.
In this business profile, Amy Gross, senior vice president of Key Government Finance, discusses the benefits of private placement transactions to support large-scale financing projects.
In this business profile, Doug Polasky, executive vice president at Xtend Healthcare, explains the importance of having sound workflow processes in a consolidated business office to ensure optimal performance and reduce costs.
In this business profile, sponsored by SSI, Jay Colfer, vice president of sales and marketing, shares how patient access solutions are reversing the trend toward increased bad debt resulting from the rise in high-deductible consumer health plans.
In this business profile of Deloitte Consulting, Matthew Hitch and David Betts explore the potential benefits of elevating the customer experience and outline strategies to change service delivery.
TriMedx helps health systems control costs and uncover savings opportunities by optimizing the clinical engineering function.
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