HFMA
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P&P Board Statement 18: Public Disclosure of Financial and Operating Information
Note on Statement 18: Public Disclosure of Financial and Operating Information by Healthcare Providers The Principles and Practices Board undertook this project to identify the types of financial operating data that should be disclosed by healthcare providers on an ongoing basis. This statement seeks to improve the understanding between those who provide financial information and…
P&P Board Statement 17: Assessments and Arrangements Similar to Taxes
Note on Statement 17: Assessments and Arrangements Similar to Taxes on Tax-Exempt Institutional Healthcare Providers This Principles and Practices Board project was undertaken in response to frequent requests from HFMA members for accounting and financial reporting guidance for assessments and other arrangements in lieu of taxes. This statement addresses recommended accounting for three broad types…
P&P Board Statement 16: Classifying, Valuing, and Analyzing Accounts Receivable
Note on Statement 16: Classifying, Valuing, and Analyzing Accounts Receivable Related to Patient Services This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of “days of revenue in receivables.” The board’s work on this project indicated that every element of the calculation required…