title: HFMA's P & P Board Statement No. 4: Reporting of certain transactions arising in connection with the issuance of debt.
mesh_terms: D000066:Accounting / Q000592:standards*; D002202:Capital Financing / Q000592:standards*; D005376:Financial Management / Q000592:standards*; D005377:Financial Management, Hospital / Q000592:standards*; D012954:Societies, Hospital; D014481:United States