Principles and Practices Board Statements and Publications
Below is a history of all publications from HFMA’s Principles and Practices (P&P) Board.
P&P Board statements are published in hfm magazine. The printed edition is the definitive version of the statement.
P&P Board issue analyses are available below for free download. If you have questions regarding P&P Board issue analyses, please email the HFMA Member Service Center or call (800) 252-4362, ext. 2.
P&P Board Statements
Statements are available online free of charge for the public. For hard copies, contact the HFMA Member Services Center, (800) 252-4362, ext. 2.
Public Disclosure of Financial and Operating Information by Healthcare Providers
Assessments and Arrangements Similar to Taxes on Tax-Exempt Institutional Healthcare Providers
|16||Classifying, Valuing, and Analyzing Accounts Receivable Related to Patient Services||
Valuation and Financial Statement Presentation of Charity Care, Implicit Price Concessions and Bad Debts by Institutional Healthcare Providers
Accounting and Reporting by Institutional Healthcare Providers for Risk Contracts
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)
Industry white papers
Medicare-Medicaid Crossover Bad Debt Accounting Operational Overview (Sept. 3, 2019)