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Acquisition Accounting for Not-for-Profit Systems Becoming More Taxing: Preparing for SFAS 164
July 8, 2010
Published by Becker's Hospital Review
Passage of the Health Care Reform Act in March has caused a dramatic increase in merger and acquisition volume within the healthcare services market. Now that the bill has become law, not-for-profit hospitals have entered the marketplace looking for merger and acquisition targets. The level of acquisition activity is expected to continue to rise with the gradual implementation of health care reform. To add further complexity to the current operating environment, accounting for these mergers and acquisitions has recently become much more challenging for NFP hospitals.