On Demand Webinar | Intermediate | Accounting and Financial Reporting

Physician performance, both in terms of clinical quality and financial profitability, continues to be a key component of operational success in healthcare. Considering their work is often not only clinical, but also includes academic, resea...

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Course | Intermediate | Accounting and Financial Reporting

This course explains the different categories of healthcare enterprises and the process to record revenues from varying sources. It discusses reporting requirements for restricted and unrestricted net assets, and explains how cash and cash ...

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Course | Intermediate | Accounting and Financial Reporting

This course explains the impact on financial reporting of various relationships between a reporting healthcare organization and other entities in which it has control and/or economic interest. It also explains how equity transfers between r...

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Course | Intermediate | Accounting and Financial Reporting

This course defines strategic and operational planning, lists different types of budgets, and lists the steps of the budgeting procedure. In addition, this module presents an example of cash receipts, and introduces favorable and unfavorabl...

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Course | Intermediate | Accounting and Financial Reporting

This course describes how healthcare organizations should account for current liabilities and rules relating to tax exemption for healthcare organizations. It describes how long-term debt can be handled by healthcare organizations, includin...

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Policies and Practices | Accounting and Financial Reporting

HFMA P&P Board Summary of Not for Profit Reporting Model Changes

Policies and Practices | Accounting and Financial Reporting

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’s Principles & Practices (P&P) Board developed this downloadable resource titled “Not for Profit (NFP) Reporting Model Changes Summary.”  This document details the P&P Board’s preliminary comments on the subject and includes insights about: the importance of consistency with the business-reporting model, relevant characteristics of the healthcare industry, prescribed operating measures/elimination of the performance indicator, liquidity information, cash flow statement changes, presentation of expenses by function, investment return, interest expense, equity transfers, capital gifts, and more.

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Related Articles | Accounting and Financial Reporting

Fact Sheet | Accounting and Financial Reporting

Medicare-Medicaid Crossover Bad Debt Accounting Operational Overview

This document provides an overview of the CMS requirement that Medicare/Medicaid crossover balances be recorded as bad debt expense.

Trend | Accounting and Financial Reporting

Malpractice cost analysis shows declines in premiums, paid losses and self-insurance

A study finds that the combined cost of malpractice premiums, paid losses and self-insurance costs for acute care hospitals with a filing available ending between 2013 and 2017 declined over the five-year period.

Article | Accounting and Financial Reporting

Why PAC discharge choices are key to success under risk-based payments

As demonstrated by the experiences of two health systems, developing an effective post-acute care strategy requires a focus on the discharge-planning process, stakeholder engagement, and data to promote stakeholder awareness.

Research & Reports | Accounting and Financial Reporting

Why hospitals are struggling to make headway improving cost accounting capabilities

Hospital executives say results of a new HFMA study are true: A range of higher-profile priorities, including simple survival, has kept their organizations from improving their cost-accounting abilities for almost a decade.