Accounting and Financial Reporting

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.

HFMA October 17, 2012

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.

HFMA October 17, 2012

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.

HFMA October 17, 2012

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.

HFMA October 17, 2012

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.

HFMA October 17, 2012

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.

HFMA October 17, 2012

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.

HFMA October 17, 2012

Medical Practice Clinical Productivity Evaluation Tool

Hospital and physician leaders can use this evaluation tool to determine how to improve physician productivity in medical practices.

HFMA October 17, 2012

P&P Board Statement 20: Mergers, Acquisitions, and Collaborations

Note: FASB is currently working on updated guidance on mergers and acquisitions by a not-for-profit organization.  Current information on this work is available on FASB’s web site . Guidance for the for-profit sector is available in FASB Statements No. 160, No. 141(r), and Statement No. 141. Note on Statement 20: Mergers, Acquisitions, and Collaborations The Principles and…

HFMA August 11, 1997

P&P Board Statement 11: Accounting and Reporting for Risk Contracts

Principles and Practices (P&P) Board Statement No. 11, Accounting and Reporting by Institutional Healthcare Providers for Risk Contracts, deals with the unique accounting considerations providers of healthcare services confront when entering into risk contracts. A lack of guidance for managed care programs which enter into risk contracts also led the American Institute of Certified Public Accountants…

HFMA January 1, 1997
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