The Ledger Collection: April 2015

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Ensuring Sustainability: Top 6 areas of focus for Not-for-Profit Organizations

There is much anxiety, concern and trepidation currently in the not-for-profit industry due to a number of factors both internal and external. As CPAs, we focus our attention not only on basic services such as audit and tax, but also on management-related issues that impact our clients, including: Risk Management and Reputational Risk Reputational risk holds […]

HIPAA Compliance as it Relates to Healthcare Lenders and Other Examiners

As a result of several recently completed examinations of healthcare practices and healthcare related entities, it has become apparent that there is a major lack of understanding of borrowers’ and examiners’ responsibility as it relates to the Health Insurance Portability and Accountability Act’s (HIPAA) privacy rules and compliance.

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FASB On The Move

The Financial Accounting Standards Board (FASB) at its March 4, 2015 Board meeting approved the issuance of an Exposure Draft of a Proposed Accounting Standards Update (ASU), in the very near future, representing significant changes in standards that have applied to the not-for-profit industry since 1993.

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Israeli Debt-Based Financing for Real Estate

Prominent real estate owners and developers are sourcing a new form of capital—bonds issued and traded on the Tel Aviv Stock Exchange (TASE). It’s a creative concept, with benefits for both sides of the transaction. The funding technique is also attractive to technology companies, looking for capital to expand with a less-onerous due diligence process than U.S. securities funding often demands.

Weak IT Security Programs May Spell Disaster for Healthcare Organizations’ Bottom Lines

Recent successful cyber attacks against large, well-known healthcare organizations – such as the widely discussed Anthem security breach – are forcing organizations of all sizes across the continuum of care (health systems, hospitals, physician practices, IPAs, and payers) to give IT security increased attention and investment. Cyber attacks can wreak havoc on an organization’s reputation and have a significant negative impact on its bottom line.