title: Mergers and acquisitions: what has changed.
abstract: The Healthcare Financial Management Association's Principles and Practices (P&P) Board prepares background papers to provide views on an issue from a variety of sources and is intended to produce a thorough understanding of the issue. The purpose of this background paper is to provide clarity around certain issues arising in business combinations of not-for-profit entities.
mesh_terms: D000066:Accounting / Q000592:standards*; D006273:Health Facility Merger / Q000191:economics*; D006788:Hospitals, Voluntary; D014481:United States