Reviewing consolidation guidelines for not-for-profit providers.
For many years, some not-for-profit providers of healthcare services have struggled with a decision whether to consolidate. Various accounting-related organizations have issued statements outlining their views on major issues related to consolidation policy. This article explains some of those statements, reviews their implications, and outlines the latest statements issued regarding consolidation guidelines and standards.
Bigalke
J T
JT
Southeast Region Healthcare Practice, Price Waterhouse, Orlando, FL, USA.
D000066:Accounting / Q000592:standards*; D005377:Financial Management, Hospital / Q000592:standards*; D017408:Guidelines as Topic; D006273:Health Facility Merger / Q000191:economics*; D006788:Hospitals, Voluntary / Q000191:economics* / Q000458:organization & administration; D014481:United States