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J T Bigalke

Publications and source records attributed to J T Bigalke.

5 recordsLinked to original sources
PubMed2000

"Best-in-class": an interview with John T. Bigalke.

John T. Bigalke, FHFMA, MBA, CPA, is national director, healthcare assurance & advisory services, Deloitte & Touche LLP. Bigalke began his career in health care in 1977 as a staff auditor and consultant with a Big Five accounting firm. In 1983, he moved to another Big Five firm, where he spent 15 years in leadership positions, including vice chairman of the healthcare practice, before moving to Deloitte & Touche in 1998. A member of HFMA since 1980, he served on HFMA's National Board of Directors from 1997 to 2000.

Consultants↗
PubMed1998

Consolidation guidelines for physician practices.

The trend of acquiring and consolidating physician practices is expected to continue for some time. The growth of physician practice management companies (PPMCs) has created accounting and financial reporting issues for these new physician organizations. The type of management arrangement ultimately affects the decision of whether or not to consolidate practices. In analyzing consolidation opportunities, PPMCs should consider the terms of the management agreement, which determine who controls the practice, and the advantages and disadvantages of consolidation.

Cooperative Behavior↗
PubMed1995

Reviewing consolidation guidelines for not-for-profit providers.

For many years, some not-for-profit providers of healthcare services have struggled with a decision whether to consolidate. Various accounting-related organizations have issued statements outlining their views on major issues related to consolidation policy. This article explains some of those statements, reviews their implications, and outlines the latest statements issued regarding consolidation guidelines and standards.

Accounting↗
PubMed1993

FAS 116 and 117: the implementation process.

The Financial Accounting Standards Board finalized and issued two new statements in June 1993: "Financial Statements of Not-for-Profit Organizations" (FAS 117) and "Accounting for Contributions Received and Contributions Made" (FAS 116). The statements will become effective for fiscal years beginning after December 15, 1994. Until a revised audit guide is issued, however, several factors will need to be carefully considered when implementing the two standards.

Accounting↗