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26 Jul 2021

One-Click Internal Auditing?

Fast, simple, and inexpensive have become our expectations as consumers. Technology has enabled this rapid shift in how we live and work. But have we advanced to one-click auditing? As quickly as you can order a book on Amazon, can […]

Articles

10 Nov 2020

One More Year to Prepare for Long-Duration Contracts ASU

The FASB voted to delay the implementation of ASU No. 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI), by one year. For SEC filers, LDTI is effective for fiscal years beginning after December 15, […]

Articles

04 Sep 2024

NYDFS's Second Amendment to 23 NYCRR Part 500 is Reshaping Cybersecurity Standards

On November 1, 2023, the New York Department of Financial Services (NYDFS) finalized the second amendment to its cybersecurity regulation, 23 NYCRR Part 500 (the Second Amendment), marking a significant shift in the regulatory landscape. As we approach the one-year […]

Articles

01 Feb 2023

Now is the Time to Update Process & Control Documentation

Has your organization’s human capital pipeline and structure been shifted recently due to the pandemic or new capabilities in remote working? You are not alone. The pace of human capital turnover and change continues to accelerate across many industries, including insurance, […]

Articles

24 Feb 2020

Not-for-Profit Gifts In Kind Proposed ASU

On February 10, 2020 the Financial Accounting Standards Board (FASB) issued a Proposed Accounting Standard Update (PASU), Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets. Objective: Provide information about the valuation and presentation of […]

Articles

06 Mar 2018

Not-for-Profit Financial Reporting Guidelines

Johnson Lambert is dedicated to keeping you updated on the impact the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2016-14, Presentation of Financial Statements of Not-for-Profit Entities will have on your financial statements. This white paper presents the […]

White Papers

14 Apr 2020

Nonprofit Tax News: IRS Offers Additional Extensions Due to Coronavirus, Including Form 990

Published on April 14, 2020 The Treasury Department issued Notice 2020-23, which grants additional relief from tax return and payment obligations, on April 9, 2020. This additional relief augments the earlier extension of most filing and payment obligations due by […]

Articles