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<p class="MsoNormalCxSpFirst" align="center" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:center">
<span class="bodytag1">A NASACT Training Webinar<o:p></o:p></span></p>
<p class="MsoNormalCxSpLast" align="center" style="mso-margin-top-alt:auto;margin-bottom:6.0pt;text-align:center">
<span class="subheaders1">GASB Review - 2012<o:p></o:p></span></p>
<p align="center" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:center">
<span class="bodytag1"><span style="font-size:11.0pt">Wednesday, July 18, 2012</span></span><span style="font-size:11.0pt;font-family:"Arial","sans-serif";color:black"><br>
<span class="bodytag1">11:00 AM – 1:00 PM<o:p></o:p></span></span></p>
<p class="bodytag" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in">
<span style="font-size:11.0pt">The State Controller’s Division (SCD) will host a webinar sponsored by NASACT, in conjunction with the Association of Government Accountants and the Association of Local Government Auditors.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif"">The purpose of this webinar is to give a refresher to state accounting personnel on GASB standards that will be effective for June 30, 2012, financial statements
as well as recently released GASB statements that will require attention in fiscal year 2013.
<o:p></o:p></span></p>
<p><span style="font-size:11.0pt;font-family:"Arial","sans-serif"">This webinar provides guidance from GASB statements issued in the past year, including:<o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;text-autospace:none"><span style="font-family:"Arial","sans-serif"">Statement 63 -
<strong><span style="font-family:"Arial","sans-serif";font-weight:normal">Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position</span></strong><strong><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></strong></span></li><li class="MsoNormal" style="mso-list:l0 level1 lfo1;text-autospace:none"><strong><span style="font-family:"Arial","sans-serif";font-weight:normal">Statement 64 - Derivative Instruments: Application of Hedge Accounting Termination Provisions-an amendment of
GASB Statement No. 53</span></strong><strong><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></strong></li><li class="MsoNormal" style="mso-list:l0 level1 lfo1;text-autospace:none"><strong><span style="font-family:"Arial","sans-serif";font-weight:normal">Statement 65 - Items Previously Reported as Assets and Liabilities</span></strong><strong><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></strong></li><li class="MsoNormal" style="mso-list:l0 level1 lfo1;text-autospace:none"><strong><span style="font-family:"Arial","sans-serif";font-weight:normal">Statement 66 - Technical Corrections - 2012 - an amendment of GASB Statements No. 10 and No.
</span></strong><span style="font-family:"Arial","sans-serif"">62</span><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></li></ul>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;text-autospace:none"><span style="font-family:"Arial","sans-serif"">Also included will be coverage on previously-issued GASB statements that are effective for June 30, 2012 and 2013. For 2012, these statements
include: <o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;text-autospace:none"><span style="font-family:"Arial","sans-serif"">Statement 57, paragraph 8 - Agent OPEB Plans<o:p></o:p></span></li><li class="MsoNormal" style="mso-list:l1 level1 lfo2;text-autospace:none"><span style="font-family:"Arial","sans-serif"">Statement 59 - Financial Instruments Omnibus<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif"">Statements effective for 2013 are:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l2 level1 lfo3;text-autospace:none"><em><span style="font-family:"Arial","sans-serif";font-style:normal">Statement 60 - Service Concession Arrangements<o:p></o:p></span></em></li><li class="MsoNormal" style="mso-list:l2 level1 lfo3;text-autospace:none"><em><span style="font-family:"Arial","sans-serif";font-style:normal">Statement 61 – Financial Reporting Entity<o:p></o:p></span></em></li><li class="MsoNormal" style="mso-list:l2 level1 lfo3;text-autospace:none"><em><span style="font-family:"Arial","sans-serif";font-style:normal">Statement 62 - Codification of AICPA and FASB Pronouncements<o:p></o:p></span></em></li></ul>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif"">GASB will also highlight other important current projects including pension accounting and economic condition – financial projections.
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black">Join GASB chair Robert Attmore, GASB director of research David Bean, and other GASB staff for this informative two-hour training session. At the conclusion of the presentation,
you will be provided an opportunity to ask questions. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:6.0pt;line-height:10.1pt"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
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<td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt;height:23.65pt">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:10.1pt">
<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Date:<o:p></o:p></span></b></p>
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<td width="18" valign="top" style="width:13.5pt;padding:0in 5.4pt 0in 5.4pt;height:23.65pt">
<p class="MsoNormal" align="center" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:center;line-height:10.1pt">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
</td>
<td width="535" valign="top" style="width:401.4pt;padding:0in 5.4pt 0in 5.4pt;height:23.65pt">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:10.1pt">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Wednesday, July 18, 2012<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:10.1pt">
<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Time:<o:p></o:p></span></b></p>
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<p class="MsoNormal" align="center" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:center;line-height:10.1pt">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
</td>
<td width="535" valign="top" style="width:401.4pt;padding:0in 5.4pt 0in 5.4pt;height:23.65pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">11:00 AM – 1:00 PM<o:p></o:p></span></p>
</td>
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<tr style="height:23.65pt">
<td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt;height:23.65pt">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:10.1pt">
<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Location:<o:p></o:p></span></b></p>
</td>
<td width="18" valign="top" style="width:13.5pt;padding:0in 5.4pt 0in 5.4pt;height:23.65pt">
<p class="MsoNormal" align="center" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:center;line-height:10.1pt">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
</td>
<td width="535" valign="top" style="width:401.4pt;padding:0in 5.4pt 0in 5.4pt;height:23.65pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Veteran’s Auditorium<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">700 Summer St NE Salem OR.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">(Reminder – no food is allowed in the auditorium)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:10.1pt">
<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">CPE:<o:p></o:p></span></b></p>
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<p class="MsoNormal" align="center" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:center;line-height:10.1pt">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
</td>
<td width="535" valign="top" style="width:401.4pt;padding:0in 5.4pt 0in 5.4pt;height:23.65pt">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:10.1pt">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Two credits<o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Cost:<o:p></o:p></span></b></p>
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<p class="MsoNormal" align="center" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:center;line-height:10.1pt">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
</td>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Free (Hosted by SCD)<o:p></o:p></span></p>
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<tr style="height:21.15pt">
<td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt;height:21.15pt">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:10.1pt">
<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Register:<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><a href="https://ilearn.oregon.gov/Kview/CustomCodeBehind/Base/Login/Login.aspx">https://ilearn.oregon.gov/Kview/CustomCodeBehind/Base/Login/Login.aspx</a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">(Keyword: NASACT)<o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Materials:<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Materials will be emailed to registered participants before the webinar. Participants should print a copy of the materials to bring with them.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Kathryn Ross</span></b><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Statewide Accounting & Reporting Manager</span></b><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Oregon State Controller's Division</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">155 Cottage Street NE, U-50</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Salem, OR 97301</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:red">NEW Phone: (503) 373-0265</span><span style="font-size:8.0pt;color:red"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Fax: (503) 378-3514</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif""><a href="http://oregon.gov/DAS/SCD/SARS"><span style="color:blue">http://oregon.gov/DAS/SCD/SARS</span></a></span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Data Classification: Level 1 - Published</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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