policies_practices
HFMA P&P Board Summary of Not for Profit Reporting Model Changes
HFMA’s Principles & Practices (P&P) Board developed this downloadable resource titled “Not for Profit (NFP) Reporting Model Changes Summary.”
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.
P&P Board Statement 18: Public Disclosure of Financial and Operating Information
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.
P&P Board Statement 20: Mergers, Acquisitions, and Collaborations
The Principles and Practices Board undertook this position statement to assist in the identification and use of the appropriate accounting methodology for reporting mergers, acquisitions and collaborations.
P&P Board Statement 16: Classifying, Valuing, and Analyzing Accounts Receivable
This Principles and Practices Board statement was developed in response to the frequent requests from HFMA members for a standard calculation of days of revenue in receivables.
Accounting for RAC Audit Adjustments and Exposures
This Principles and Practices Board issue analysis provides accounting guidelines for healthcare finance leaders who must respond to RAC audits and adjustments.
Medicare Incentive Payments for Meaningful Use of Electronic Health Records
This P&P Board issue analysis addresses certain accounting and reporting issues resulting from incentive payments under the Medicare program for the meaningful use of EHR technology.