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Study Group: US GAAP Healthcare Specialists(?)

Council Members in this Study Group: 344

This study group may include chief financial officers, chartered public accountants, controllers, and consultants knowledgeable on topics such as finance, taxation, auditing, forensic accounting and fraud, financial accounting and reporting, bankruptcy, pension benefits, cash flow, company valuation, working capital, hedge accounting, and mergers and acquisition, among others.

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Leading Experts in this Study Group

Ronald Kiima, CPA, President , Kiima IncorporatedRonald Kiima, CPA
President
Kiima Incorporated

Ronald A. Kiima is a former SEC Assistant Chief Accountant. Mr. Kiima is currently the President of Kiima Incorporated, a private consulting firm specializing in SEC accounting and disclosure issues, SEC registration statements and periodic reports, SEC investigations and enforcement proceedings, corporate...

Richard Baland, Chief Financial Officer & Chief Compliance Officer, Richardson Medical CenterRichard Baland
Chief Financial Officer & Chief Compliance Officer
Richardson Medical Center

Richard Baland is the Chief Financial Officer and Chief Compliance Officer at Richardson Medical Center in Rayville, Louisiana. Formerly, Mr. Baland performed the same roles with Lutheran Social Services (LSSS) and Yukon-Kuskokwim Health Corporation (YKHC). LSSS operates not for profit assisted living,...

Paul Miller, CPA, Professor, The Regents of The University of ColoradoPaul Miller, CPA
Professor
The Regents of The University of Colorado

Paul Miller, PhD, is a Professor of Accounting at the University of Colorado at Colorado Springs. Dr. Miller has over 35 years of teaching, professional, and regulatory experience in financial reporting, GAAP, with service on the staffs of both FASB and the SEC. He holds a PhD degree from the University...

Hugh Burns, Jr., Affiliate Faculty, Colorado Christian UniversityHugh Burns, Jr.
Affiliate Faculty
Colorado Christian University

Hugh Burns, CPA, is affiliate faculty at Colorado Christian University. Previously, he was an independent consultant and Controller at Denver Rescue Mission, a charity serving the poor. He has over 18 years of accounting/finance experience in Mining. Mr. Burns spent over seven of those years in the...

Michael Stein, Board of Directors, Nautilus, Inc.Michael Stein
Board of Directors
Nautilus, Inc.

Michael Stein serves on the Boards of Directors at AIMCO, a real estate investment trust, and Nautilus, Inc., a fitness equipment company. He has over 35 years of diverse experience in finance, accounting and management. He was Chief Financial Officer at ICOS Corporation, a biotechnology company. Prior...

Stephen Turner, CPA
Director of Internal Audit
Security National Financial Corporation

Stephen Turner is the Director-Internal Audit of Security National Financial Corporation, UT-based insurance provider and mortgage wholesaler. He has over 25 years of experience in domestic and international manufacturing, construction, and financial services. Previously, Mr. Turner served as a Project...

Peter Culpepper, CPA, MBA, Chief Financial Officer, Provectus Pharmaceuticals, Inc.Peter Culpepper, CPA, MBA
Chief Financial Officer
Provectus Pharmaceuticals, Inc.

Peter Culpepper is the Chief Financial Officer at Provectus Pharmaceuticals. Mr. Culpepper has experience in prescription (therapeutic), biotech, healthcare OTC, specialty pharma, and medical device products. Previous to that, Mr. Culpepper served as the Chief Financial Officer at Felix Culpepper International,...

GLG NewsSMAnalyses by this Study Group's Leading Experts(?)

Opinions and analyses expressed in GLG News are solely those of the author. See the Terms of Use for details.
Is it bad reporting or does naivete reign at the highest levels? | 08-07-2008
Author: Paul Miller, CPA, Professor, The Regents of The University of Colorado

Maybe it's just me, but these quotes from Herz and Pozen are off-base. When they suggest there could be a pure historical cost system, they are talking about something that doesn't exist and hasn't existed in a 100 years, if even then. I have to believe that Herz was misquoted or misinterpreted; I can...

When CMS put objectives in the blender, providers get the mash | 06-04-2008
Author: GLG Expert Contributor

CMS has the objective of keeping their costs down, increasing quality, protecting the Stark laws against physician referrals, and guarding against beneficiaries being enticed to receive more services than necessary.  CMS threw all these objectives into the ACE demonstration project.  The problems...

What can Hospitals do about their Spending and Borrowing in 2008? | 04-21-2008
Author: Richard Baland, Chief Financial Officer & Chief Compliance Officer, Richardson Medical Center

Increasing interest rates and debt service, a Decrease in available cash, a Migration to more fixed rate borrowing and appeals to state governments for assistance, a delay in physical plant additions/upgrades

Accounting for subprime investments: Denial is not a river in Egypt | 04-07-2008
Author: Paul Miller, CPA, Professor, The Regents of The University of Colorado

This article reveals the bizarre mindset of managers who (a) want to take huge risks for a shot at high returns, (b) don’t mind reporting results when they succeed, but (c) don’t want to report their losses. To put it another way, they want to invest in risky securities but report income from their...

There will be significant growth in Healthcare Real Estate in the next ten years. But in what areas? | 04-04-2008
Author: Richard Baland, Chief Financial Officer & Chief Compliance Officer, Richardson Medical Center

For one reason, this industry has outperformed the commercial average for the most recent eight years. Secondly, demographics are driving medical services. More of the population is aging. People are living longer. And Medical technology is improving at a rate that provides new and better healthcare...

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