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<p class="MsoNormal" align="center" style="text-align:center">GASB Review: 2013<br>
A Training Webinar<o:p></o:p></p>
<p class="MsoNormal" align="center" style="text-align:center">Wednesday, July 10, 2013<o:p></o:p></p>
<p class="MsoNormal" align="center" style="text-align:center">11:00 AM –12:50 PM<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">NASACT, in conjunction with the Association of Government Accountants and the Association of Local Government Auditors, is pleased to announce the latest in its series of training events addressing timely issues in government auditing and
financial management.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">As fiscal year-end for most state governments quickly approaches and a new year begins, it’s an opportune time for financial statement preparers and auditors to get a refresher on standards that will be effective for June 30, 2013, financial
statements as well as recently released GASB statements that will require attention in fiscal year 2014.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This webinar will provide "must know" guidance from recently-issued GASB statements including:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l1 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Statement 69 - Government Combinations and Disposals of Government Operations<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l1 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Statement 70 - Accounting and Financial Reporting for Nonexchange Financial Guarantees<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Also included will be coverage on previously-issued GASB statements that are effective for June 30, 2013 and 2014. For 2013, these statements include:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo4"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Statement 60 - Service Concession Arrangements<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo4"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Statement 61 - The Financial Reporting Entity<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo4"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Statement 62 - Codification of AICPA and FASB Pronouncements<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo4"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Statement 63 - Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Statements effective for 2014 are:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l2 level1 lfo6"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Statement 65 - Items Previously Reported as Assets and Liabilities<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l2 level1 lfo6"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Statement 66 - Technical Corrections - 2012 - an amendment of GASB Statements No. 10 and No. 62<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l2 level1 lfo6"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Statement 67 - Financial Reporting for Pension Plans<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Join GASB Chairman-Elect David A. Vaudt, GASB, Director of Research, David R. Bean, and other GASB staff for this informative two-hour training session. You will also be given an opportunity to ask questions and share experiences during
the last 25 minutes of the audio conference.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="649" style="width:486.55pt;border-collapse:collapse">
<tbody>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>Date:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal">Wednesday, July 10, 2013<o:p></o:p></p>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
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<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>Time:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal">11:00 AM – 12:50 PM<o:p></o:p></p>
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<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
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<tr style="height:40.35pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:40.35pt">
<p class="MsoNormal"><b>Speakers:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:40.35pt">
<p class="MsoNormal">David A. Vaudt, Chair-Elect, GASB<o:p></o:p></p>
<p class="MsoNormal">David R. Bean, Director of Research, GASB<o:p></o:p></p>
<p class="MsoNormal">Other GASB Staff<o:p></o:p></p>
</td>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
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</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>Location:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Mt. Mazama Conference Room<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Department of Administrative Services<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">General Services Building (DAS East)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">1225 Ferry St SE Salem OR.<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>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">(<b>Reminder</b> – Parking passes are not available at the DAS East building; they should be obtained from the State Motor Pool.)<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>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
</tr>
<tr style="height:13.45pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b>CPE:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal">Two Credits<o:p></o:p></p>
</td>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
</td>
</tr>
<tr style="height:12.65pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:12.65pt">
<p class="MsoNormal"><b>Cost:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:12.65pt">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Free (Hosted by CFO)</span><o:p></o:p></p>
</td>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
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<tr style="height:26.85pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:26.85pt">
<p class="MsoNormal"><b>Register:<o:p></o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:26.85pt">
<p class="MsoNormal"><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></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">(Keyword: NASACT, GASB)<o:p></o:p></p>
</td>
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<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><b><o:p> </o:p></b></p>
</td>
<td width="543" valign="top" style="width:407.25pt;padding:0in 5.4pt 0in 5.4pt;height:13.45pt">
<p class="MsoNormal"><o:p> </o:p></p>
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<tr style="height:53.8pt">
<td width="106" valign="top" style="width:79.3pt;padding:0in 5.4pt 0in 5.4pt;height:53.8pt">
<p class="MsoNormal"><b>Materials:<o:p></o:p></b></p>
</td>
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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.
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<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Kathryn Ross, CPA</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">Manager, Statewide Accounting & Reporting Services
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<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Chief Financial Office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Verdana","sans-serif";color:#353535">Department of Administrative Services</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"">Phone: (503) 373-0265<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">http://oregon.gov/DAS/CFO/SARS</a></span><span style="font-size:8.0pt"><o:p></o:p></span></p>
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<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>
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