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.
Medicare Incentive Payments for Meaningful Use of Electronic Health Records
This P&P Board issue analysis addresses certain accounting and reporting issues resulting from incentive payments under the Medicare program for the meaningful use of EHR technology.