HFMA
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HFMA
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Hospital Inpatient Value-Based Purchasing Program Fact Sheet
This fact sheet includes updates to the hospital inpatient value-based purchasing program developed by CMS to reward hospitals for meeting certain performance standards established for a performance period.
HFMA Comment Letter on IRS’s Proposed Rule: Additional Requirements for Charitable Hospitals
HFMA submitted comments to the Office Management and Budget in response to the Department of the Treasury and IRS's proposed regulations under Section 501(r)(4)-(6)
HFMA Comment Letter on IRS’s Proposed Rule: Additional Requirements for Charitable Hospitals, Section 501(c)(3)
HFMA submitted comments to the Office of Management and Budget in response to the Department of the Treasury and IRS's proposed regulations under Section 501(r) of the code, as published in the June 26, 2012, Federal Register.
HFMA comments on FASB proposed ASU Revenue Recognition (Topic 605)
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.
HFMA’s Value Project Steering Group: Phase 1 ;Steering group;Supporting the Value Project
The Value Steering Group provides advice on project direction and findings as well as financial support of the HFMA Value Project.
HFMA Key Hospital Financial Statistics and Ratio Medians
A collection of key hospital financial statistics and ratios are presented in these tools, including operating margin, days in accounts receivable, and average length of stay.
Key Hospital Financial Statistics and Ratio Medians: Glossary of Formulas
Use this list of statistics and ratio medians to calculate efficiency, profitability, solvency, and more.
Research & Trends
HFMA regularly conducts research on the healthcare finance industry for information on the current state of healthcare financial management and emerging trends in the field.
P&P Board Statement 11: Accounting and Reporting for Risk Contracts
Principles and Practices Board Statement No. 11 deals with the unique accounting considerations providers of healthcare services confront when entering into risk contracts.
P&P Board Statement 17: Assessments and Arrangements Similar to Taxes
This Principles and Practices Board statement was developed in response to frequent requests from HFMA members for accounting and financial reporting guidance for assessments and other arrangements in lieu of taxes.