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Newly Published

Fair value option considerations: A guide for not-for-profit organizations
PricewaterhouseCoopers is pleased to bring you Fair value option considerations: A guide for not-for-profit organizations. Issued in February 2007, FASB Statement No. 159 (FAS 159), The Fair Value Option for Financial Assets and Financial Liabilities, expands the ability to select fair value as the basis of measurement for certain financial assets and liabilities, referred to as the fair value option (FVO). This guide looks at accounts typically found in the financial statements of not-for-profits organizations (including healthcare, higher education and other not-for-profits) and discusses some of the pros and cons of making FVO elections under FAS 159.See more

Impact of FAS 157 on contribution accounting: A guide for not-for-profit organizations
PricewaterhouseCoopers is pleased to bring you Impact of FAS 157 on contribution accounting: A guide for not-for-profit organizations. FASB Statement No. 157 (FAS 157), Fair Value Measurements, is a broad principle-based standard that provides a consistent model for determining fair value measures. Using a case study format, this guide provides a high-level overview of the FAS 157 framework and then explores how FAS 157 could be applied by not-for-profit organizations (including healthcare, higher education and other not-for-profits) to contribution-related fair value measurements. See more

Delivering practical improvement with our clients: Organizations can control print and mail spending while minimizing risks
Health plans, property and casualty insurers, and financial services companies spend a significant percentage of their operating budgets for print services. Printing and mailing bills, marketing messages, and claims information to clients or members is an essential business function for these companies. Effectively managing print services benefits large, complex organizations by reducing both the costs and the risks associated with printed communications. See more

Children’s Medical Center integrates process improvement and electronic health record Initiatives
Modern Healthcare and PricewaterhouseCoopers present Straight Talk. This session addresses process improvement and EHR initiatives and was held at Modern Healthcare’s Chicago headquarters on August 26, 2008. Fawn Lopez, publisher of Modern Healthcare, was the moderator.

Children’s Medical Center, a two-hospital pediatric system in the Dallas metropolitan area, is successfully embracing one of healthcare’s more challenging missions: to significantly improve care delivery by providing real-time, all-the-time access to electronic health records (EHR) for patients and providers. Children’s, affiliated with UT Southwestern Medical Center, is licensed for 483 beds. Its leadership approaches the EHR project as an integral component of hospital-wide process improvement initiative, involving collaboration among senior leaders, physicians, clinical personnel and information technology experts. See Children’s Medical Center integrates process improvement and electronic health record initiatives.

You get what you pay for: A global look at balancing demand, quality, and efficiency in healthcare payment reform
As the pressure to control health spending increases, payers, governments, and providers are compelled to scrutinize the quality and amount of care they'll be able to deliver in the future. Health leaders around the world see the health payment system as one of the best tools in managing this challenge and achieving sustainability. However, with less than 40% of those same leaders ranking their existing payment system as good, every country has room to improve and can benefit from shared best practices. See You get what you pay for: A global look at balancing demand, quality, and efficiency in healthcare payment reform.

Behind the numbers: Medical cost trends for 2009
From one year to the next, healthcare costs for employers and their workers always go up. Yet, for the past five years there's been some positive news. The growth rate has been dropping. However, that trend will level off in 2009, according to employers and health plans. The new Health Research Institute (HRI) report, "Behind the numbers: Medical cost trends for 2009", addresses the cyclical nature of the healthcare industry and provides insights into the conflicting factors that are contributing to both cost increases and savings. See Behind the numbers: Medical cost trends for 2009.

Not-for-profit healthcare, higher education, and other not-for-profit and government organizations. Emerging issues: Summary of emerging accounting, tax and regulatory issues in 2008
This year's edition of Emerging issues* describes the accounting, financial reporting, tax and regulatory compliance issues that are specifically tailored to concentrate on areas of interest to not-for-profit organizations and governmental business-type activities. This summary will help you identify the issues you will face and guide you on how to overcome them. The summary is divided into six areas of relevance: FASB, GASB, AICPA, Other Issues, Regulatory and Tax.

More major thought leadership publications

Contacts
Carter Pate
Global healthcare and US provider leader
Tel: +1 (703) 918 1111
Paul Veronneau
US healthcare payer leader
Tel: +1 (860) 241 7568
David Chin, MD
Health Research Institute leader
Tel: +1 (617) 530 4381

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