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This March 12 webinar explains the current and emerging compliance requirements for 340B hospitals and health systems.
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Financial reporting of medical malpractice self-insurance is evolving, with the rate of claims climbing. Accounting guidance has evolved, affirming some practices while modifying others.
How big is the impact of the Financial Accounting Standards Board's (FASB's) proposed changes to the treatment of accounting leases?
FASB Accounting Standards Update 2010-24 changes how healthcare entities present medical malpractice liabilities on financial statements.
Potentially significant changes in pension accounting requirements would affect hospitals’ statement of operations and increase the effort and cost to comply with financial reporting requirements.
CFOs should work with the hospital’s actuary and external auditor in deciding on the discount rate to apply to self-insured medical malpractice reserves.
Accounting standards for valuing goodwill and intangible assets are becoming more rigorous for not-for-profit organizations.
Finance executives for not-for-profit entities who are planning mergers and acquisitions will need to start using the acquisition method for business combinations, as outlined in Financial Accounting Standards Board (FASB) Statement No. 164, Not-for-Profit Entities: Mergers and Acquisitions.
A proposed new model for lease accounting can have a significant financial impact on healthcare organizations.
Over the past nine months, I've read headline after headline on the front pages of major newspapers questioning the performance, pricing policies, and even the purpose of not for profit healthcare organizations.
HFMA's P&P Board comments on the proposed ASU Revenue Recognition (Topic 605), Revenue from Contract with Customers, that would affect entities that enter into contracts.
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