HFMA Comments on the FASB’s Proposal on NFP Financial Statement Presentation
HFMA comments on the FASB’s proposed Accounting Standards Update Not-for-Profit Entities (Topic 958) & Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities.
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.”
Ask the Expert: Changing the FY End
What fiscal year calendar do hospitals tend to follow (e.g., January-December)? What are the benefits and hassles associated with various fiscal year ends?
Diagnosing Physician Practice Financial Pains
The cause of your physician practice’s financial pains might be your revenue cycle processes.
HFMA Executive Survey: Value-Based Payment Readiness
HFMA Executive Survey: Value-Based Payment Readiness explores ways hospitals are readying their value-driving capabilities and determining ROI of efforts in an environment where incentives increasingly are focused on improving quality and reducing costs of care delivery for patient populations.
The Right Questions to Diagnose Physician Practice Financial Pains
Physician practices can recover lost revenue by asking the right questions about their revenue cycle processes.
Accounting for Non-Performance-Related Variation in Shared Savings Contracts
Variation between targeted and actual PMPM costs can be due to numerous factors, including many that have nothing to do with the quality or cost of care provided to ACO members.
Six Ways to Address Non-Performance-Related Variation in ACO Contracts
While not yet a perfect science, payers and providers can begin to address non-performance-related variation in a number of ways.
HFMA Summary of IRS 501(r) Final Rule
This summary outlines the provisions of the IRS final rule providing requirements for charitable hospital organizations added by the Affordable Care Act.
HFMA comments on the Delay of RAC Appeals assigned to Administrative Law Judges
HFMA voices concern and comments on the recent Office of Medicare Hearings and Appeals decision to suspend assignment of new RAC appeals cases to Administrative Law Judges.