IDEAS home Printed from https://ideas.repec.org/a/arh/jmabec/v97y2023i9-10p335-348.html
   My bibliography  Save this article

Enkele aspecten van de openbare jaarverantwoording van ziekenhuizen

Author

Listed:
  • Sjaak Kolijn

    (Deloitte Accountants, Rotterdam, Netherlands)

  • Lianne Suurland

    (Deloitte Accountants, Rotterdam, Netherlands)

Abstract

Dit artikel beschrijft de uitkomsten van het onderzoek naar enkele aspecten van de openbare jaarverantwoording (hierna: ‘jaarverantwoording') door ziekenhuizen. Wat betreft het bestuursverslag hebben we de kwaliteit van de risicoparagraaf beoordeeld en onderzocht in hoeverre ziekenhuizen niet-financiële prestatie-indicatoren opnemen met betrekking tot sociale aspecten en milieuaspecten. Verder hebben we onderzocht in hoeverre ziekenhuizen de modellen voor de balans en de winst-en-verliesrekening toepassen en of ze voldoen aan de nieuwe toelichtingsvereisten met betrekking tot derivaten. We constateren dat ziekenhuizen op alle aspecten nog belangrijke verbeterpunten moeten realiseren om te voldoen aan de van toepassing zijnde wet- en regelgeving.

Suggested Citation

  • Sjaak Kolijn & Lianne Suurland, 2023. "Enkele aspecten van de openbare jaarverantwoording van ziekenhuizen," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 97(9-10), pages 335-348, December.
    • Handle: RePEc:arh:jmabec:v:97:y:2023:i:9-10:p:335-348
    DOI: 10.5117/mab.97.113457
    as

    Download full text from publisher

    File URL: https://mab-online.nl/article/113457/
    Download Restriction: no
    File URL: https://libkey.io/10.5117/mab.97.113457?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arh:jmabec:v:97:y:2023:i:9-10:p:335-348. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Teodor Georgiev (email available below). General contact details of provider: https://mab-online.nl/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.