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Category: Assurance Services

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Application of CECL to Accounts Receivable

By Priya Singleton, CPA, Director at Blue & Co. The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13 Financial Instruments – Credit Losses (Topic 326): Measurement of […]

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Upcoming Changes to Your ERISA Plan Audits

Overview of SAS No. 136 On July 10, 2019, the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) issued Statement on Auditing Standards No. 136, […]

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New Lease Accounting Standard Deferral

Update published on June 5, 2020: FASB issued Accounting Standards Update (ASU) 2020-05, Revenue from Contracts with Customers (ASC 606) and Leases (ASC 842) Effective Dates for Certain Entities, as part of […]

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A Conversation on Revenue Recognition (ASC 606)

Update published on June 5, 2020: FASB issued Accounting Standards Update (ASU) 2020-05, Revenue from Contracts with Customers (ASC 606) and Leases (ASC 842) Effective Dates for Certain Entities, as part of […]

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Wage Index Timeline Blog Post | Doctor typing on tablet at desk

Wage Index Timeline: Mid-Year Update and Looking into 2026

As we head into the second half of the 2025 calendar year, there are a few major dates that you need to be aware of for wage index purposes. These […]

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Therapy Compliance in SNFs: What Administrators Need to Know | Nurses working with elderly in skilled nursing facility physical therapy room

Therapy Compliance in SNFs: What Administrators Need to Know (Part Two)

Physical, occupational, and speech therapy services are vital in skilled nursing facilities (SNFs) for resident recovery, rehabilitation, and quality of life. However, beyond achieving clinical outcomes, therapy departments must navigate […]

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one big beautiful bill

How the One Big Beautiful Bill Act Will Impact Not-For-Profit Organizations

By Angela Crawford, Director, and Emilie Knieriem, Senior Manager at Blue & Co. On May 22nd, the House narrowly passed the “One Big Beautiful Bill Act” (H.R. 1). This bill […]

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