title: HFMA's P & P board statement no. 5: accounting and reporting for agency relationships.
mesh_terms: D000066:Accounting / Q000592:standards*; D005376:Financial Management; D005377:Financial Management, Hospital; D012952:Societies / Q000458:organization & administration*; D012954:Societies, Hospital / Q000458:organization & administration*; D014481:United States