Principles and Practices Board

Focus on thought leadership and better practices: A testament to HFMA’s vision and purpose

From its very inception, HFMA has embraced the idea of thought leadership and professional practice. Major milestones have included the Principles and Practices Board, The Patient Friendly Billing Project, The Value Project and the recent focus on consumerism.

Eric C. Reese, PhD September 30, 2021

April 22-26: See what events are coming in healthcare

Stay ahead of healthcare news and developments with this listing of hearings, conferences, webinars, contests, public forums and deadlines for the week of April 22.

Rich Daly May 14, 2019

May 6-10: See what events are coming in healthcare

Stay ahead of healthcare news and developments with this listing of hearings, conferences, webinars, contests, public forums and deadlines for the week of May 6.

Rich Daly May 9, 2019

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.”

HFMA August 6, 2015

Ask the Expert: Recording Meaningful Use Payments

HFMA's Principles & Practices Board is working on publishing guidance on the recording of meaningful use payments.

HFMA October 25, 2012

HFMA comments on FASB proposed ASU Revenue Recognition (Topic 605)

HFMA's P&P Board comments on the proposed ASU Revenue Recognition (Topic 605), Revenue from Contract with Customers, that would affect entities that enter into contracts.

HFMA October 17, 2012

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
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