Financial Reporting

Bottom-Line Implications of New Lease Accounting Standards: What Healthcare Leaders Should Know

Healthcare organizations should be prepared for a lease accounting standard, effective in 2019, that changes the way they are required to report leases on their balance sheets.

Bill Hanlon November 27, 2018

Tipping the Scale: A Methodological Approach to Revenue Analysis

When acquiring a medical group, health systems should eschew blunt profit and loss statements in favor of more precise approaches, using market metrics to assess each site or specialty.

Fredrick T. Horton November 21, 2018

Impacts Expected from 2019 Transparency Requirements

Nov. 16—Healthcare executives expect widely divergent impacts from the unprecedented transparency on charges that hospitals are required to implement within six weeks.

Rich Daly November 19, 2018

Ask the Experts: Up-Front Reserves

What is the industrywide uncollectable percentage for accounts receivable that hospitals can set aside as up-front reserves?

HFMA November 7, 2018

Acquiring Physician Practices: Key Strategic Considerations for a Successful Transaction

Health systems seeking to acquire physician practices should first develop a thoughtful physician acquisition strategy that considers factors such as whether the focus will be on primary care physicians or specialists and the extent to which the strategy is offensive or defensive. 

Kyle Tormoehlen, ASA October 29, 2018

Selecting the Right Costing Model

By using cost data at appropriate levels of accuracy and detail to support decision making, hospital finance leaders can minimize the risk of incorrect decisions caused by insufficiently precise data.

Paul Selivanoff, CPA October 29, 2018

Sample Footnote for a Cost Accounting Report

This is an example of the type of footnote an organization might provide in its cost accounting report and is intended to serve as a template for such a footnote. It originally accompanied the article “Selecting the Right Costing Model,” by Paul Selivanoff, CPA (November 2018 hfm). 

HFMA October 26, 2018

Ask the Experts: Reagent Agreements

How do you record reagent agreements for which the vendor locks in the price on various reagents if the hospital commits to a minimum purchase quantity each year?

HFMA October 18, 2018

‘Service Rationalization’ the Most Stubborn Cost Challenge: Hospital Survey

Oct. 15—The area where hospitals struggle most to find savings is in efforts to reduce or eliminate services.

Rich Daly October 16, 2018

Oct. 14-19: Healthcare Costs a Priority for Public, Policymakers

Oct. 11—Healthcare costs are likely to be a major focus in a discussion next week featuring Seema Verma, administrator of the Centers for Medicare & Medicaid (CMS). And heading into the 2018 midterm elections, the cost of health care is a top priority in both public polling and congressional planning.

Rich Daly October 11, 2018
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