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February 13, 2023

Credit Losses for Nonprofit Organizations

Johnson Lambert LLP is dedicated to keeping you current on the impact of the Financial
Accounting Standards Board’s (FASB) Accounting Standards Codification (ASC) Topic 326 –
Financial Instruments – Credit Losses. This white paper presents the most significant changes
related to applying ASC Topic 326 to nonprofit organizations.

If you have any questions about this white paper, contact the Johnson Lambert team.

Lauren Darr

Lauren Darr

Partner

Josh Keene

Josh Keene

Partner

Andrea Wright

Andrea Wright

Partner

Credit Losses for Nonprofit Organizations

Johnson Lambert LLP is dedicated to keeping you current on the impact of the Financial
Accounting Standards Board’s (FASB) Accounting Standards Codification (ASC) Topic 326 –
Financial Instruments – Credit Losses. This white paper presents the most significant changes
related to applying ASC Topic 326 to nonprofit organizations.

If you have any questions about this white paper, contact the Johnson Lambert team.