Consolidations in the Current Environment and What Not-For-Profit Hospices Need to Know

Saturday, March 31, 2012: 11:45 AM-12:45 PM
National Harbor 11 (Gaylord National Resort and Convention Center)
Primary Presenter:
James Ridenour, CPA
Co-Presenter:
Stephanie Cerney, CPA
Area of Emphasis: Financial Stewardship and Accountability
Learning Objectives:
1. Identify reasons to consider mergers and acquisitions in the current environment
2. Identify the primary changes from prior guidance to new accounting rules
3. Discuss whether existing goodwill is impaired
Increasing regulatory requirements and economic pressures are causing hospices to consider potential opportunities for consolidation. Recent guidance has changed certain accounting and financial reporting requirements for the combination of not-for-profit entities, as well as for the consideration of impairment of goodwill recorded in past transactions. This session will provide participants with an understanding of the changes resulting from the new rules, as well as provide examples of how to test existing goodwill for potential impairment.
See more of: 60-minute session
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