HFMA
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HFMA
Latest Work
HFMA’s Value Project Steering Group: Phase 1 ;Steering group;Supporting the Value Project
The Value Steering Group provides advice on project direction and findings as well as financial support of the HFMA Value Project.
HFMA Key Hospital Financial Statistics and Ratio Medians
A collection of key hospital financial statistics and ratios are presented in these tools, including operating margin, days in accounts receivable, and average length of stay.
Key Hospital Financial Statistics and Ratio Medians: Glossary of Formulas
Use this list of statistics and ratio medians to calculate efficiency, profitability, solvency, and more.
Research & Trends
HFMA regularly conducts research on the healthcare finance industry for information on the current state of healthcare financial management and emerging trends in the field.
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.
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.
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.
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.
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.
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.