Healthcare Financial Reporting

Articles covering healthcare accounting, financial reporting standards, auditing, budgeting, and financial performance management.

SUSTAIN 340B Act proposes major changes for hospitals and pharmacies

A bipartisan working group in Congress released a preliminary legislative draft that attempts to resolve some of the most disputed aspects of the 340B Drug Pricing Program. One noteworthy provision in the legislation would curtail the 340B rebate model, which was finalized by the Health Resources and Services Administration on July 31 and is scheduled to begin Jan.…

By Nick Hut August 5, 2026

Hospital financial performance strained by payer mix and rising costs

Hospital financial performance remained uneven in the second quarter as policy changes and broader economic pressures affected the not-for-profit (NFP) and for-profit segments. In the NFP sector, median health system operating margin ticked upward to 0.4% year-to-date (YTD) through May, according to monthly data from Strata Decision Technology. But the metric wasn’t quite as steady…

By Nick Hut July 29, 2026

Healthcare price transparency legislation gains momentum in Congress

Price transparency bills continue to be a focus in Congress as an area to pursue in possible year-end healthcare legislation. Two House committees and a Senate committee approved bills within the past two weeks. Among various other healthcare bills that have made it out of the committees are: There was significant bipartisan support at the…

By Nick Hut July 24, 2026

House bill would increase tax-exempt hospital reporting requirements

A bill that advanced out of a House committee Wednesday would add significant reporting requirements for tax-exempt hospitals. As passed by the Ways and Means Committee, the Tax-Exempt Hospital Transparency Act includes increased reporting obligations in areas such as community benefit, charity care, the 340B Drug Pricing Program and service-line spending. Requirements would be more…

By Nick Hut July 1, 2026

Transforming financial complexity into clarity: Healthcare CFOs share insight

Healthcare finance leaders face a multitude of pressures, from rising operational costs and cash flow constraints to reimbursement complexities and federal funding uncertainties. When Sage partnered with HFMA last year to survey healthcare leaders about the factors influencing their finance strategies, “The results were surprising in that there’s a lot on everyone’s minds,” said Melissa…

By HFMA June 1, 2026

ACA marketplace constraints reduce hospital revenue, shift payer mix

Coverage changes in government healthcare programs are starting to show up in hospital financials, based on Q1 reporting from the for-profit hospital sector. Most notably, 2026 cutbacks in Affordable Care Act (ACA) marketplace coverage are manifesting in lower revenues, while hospitals are getting a taste of what’s to come next year in Medicaid coverage. In…

By Nick Hut April 27, 2026

HFMA’s P&P Board Comments on GASB’s Proposed Implementation Guide, Financial Reporting Model Improvements-Subsidies

HFMA’s P&P Board comments on the GASB’s Proposed Implementation Guide, Financial Reporting Model Improvements-Subsidies.

By HFMA April 24, 2026

HFMA members urged to evaluate and reply to prospective new GASB statement

HFMA’s Principles and Practices Board encourages healthcare providers who follow governmental accounting standards to carefully evaluate and provide feedback on GASB Statement No. 103, particularly as it relates to the classification and treatment of subsidies. The Governmental Accounting Standards Board (GASB) has issued proposed implementation guidance addressing the application of subsidy-related guidance.  The proposed approach…

By HFMA staff April 15, 2026

HFMA CEO Jordan, healthcare leaders point to urgency of affordability challenges during ViVE conference

There’s an urgency to address healthcare affordability, panelists at a ViVE conference presentation Tuesday, Feb. 24, agreed — and the need for action is driving bold, collaborative ventures among leaders in healthcare, health tech and private equity.  “I think the clock’s really ticking for real now,” said Marcus Whitney, founding partner of Jumpstart Health Investors. “I don’t think anyone cares to protect incumbents anymore, so…

By Jeni Williams February 24, 2026

Risk-pay diverges by payer

The share of payments that include downside risk increased in traditional Medicare and Medicare Advantage (MA) but dipped in Medicaid and commercial insurance. Those findings were included in the annual tracking of payer risk that AHIP took over last year from the Health Care Payment Learning & Action Network (HCP-LAN), which had tracked it since…

By Rich Daly February 10, 2026
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