The briefing sets out the process that NHS bodies and their auditors follow when determining the appropriate accounting treatment.
The association has responsed to the Health and Social Care Committee’s inquiry on digital transformation in the NHS.
It is early days yet but, as expected, auditors are focusing on accruals and provisions, capitalisation of expenditure.
The Department of Health and Social Care has unveiled how it plans to use additional funding to support the NHS through the winter.
The past few months have been dominated by decisions on NHS spending in England.
Following the two-year deferral to allow NHS bodies to deal with the small matter of a pandemic, there will be no more excuses.
HFMA chief executive Mark Knight outlines the HFMA's training and development opportunities and looks ahead to the HFMA annual conference.
The Guy’s and St Thomas’ NHS Foundation Trust chief financial officer retires at the end of this month, having joined the NHS in 1981.