Financial Reporting

Ask the Expert: Business Metrics

What metrics should hospitals use for business planning?

HFMA January 6, 2016

HFMA Comments on GASB’s Proposed Blending Requirements for Component Units

HFMA’s P&P Board encouraged the GASB to allow the optional single or multiple-column approach in Statement 61 for blending component units applied to all component units of business-type activities.

HFMA October 28, 2015

How Accurate Mortality Risk Measurement Improves Quality and Value

Keeping risk-adjusted mortality rates low is an essential step when pursuing risk-based payment arrangements, says Brett Senor, MD.

Kathleen B. Vega August 24, 2015

HFMA Comments on the FASB’s Proposal on NFP Financial Statement Presentation

HFMA comments on the FASB’s proposed Accounting Standards Update Not-for-Profit Entities (Topic 958) & Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities.

HFMA August 18, 2015

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: Changing the FY End

What fiscal year calendar do hospitals tend to follow (e.g., January-December)? What are the benefits and hassles associated with various fiscal year ends?

HFMA July 15, 2015

Diagnosing Physician Practice Financial Pains

The cause of your physician practice’s financial pains might be your revenue cycle processes.

From Forum Sponsor Greenway Health May 18, 2015

HFMA Executive Survey: Value-Based Payment Readiness

HFMA Executive Survey: Value-Based Payment Readiness explores ways hospitals are readying their value-driving capabilities and determining ROI of efforts in an environment where incentives increasingly are focused on improving quality and reducing costs of care delivery for patient populations.

HFMA May 18, 2015

The Right Questions to Diagnose Physician Practice Financial Pains

Physician practices can recover lost revenue by asking the right questions about their revenue cycle processes.

Leighton Noel April 14, 2015

Accounting for Non-Performance-Related Variation in Shared Savings Contracts

Variation between targeted and actual PMPM costs can be due to numerous factors, including many that have nothing to do with the quality or cost of care provided to ACO members.

Karen Wagner January 22, 2015
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