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<p class="MsoNormal">Good morning CAFR Contacts!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The <i>GASB Update 2019 Webinar</i> is available for enrollment via iLearn using the following link:
<a href="https://ilearn.oregon.gov/ContentDetails.aspx?id=63A5018990D34B938EC752716C6C3D06">
https://ilearn.oregon.gov/ContentDetails.aspx?id=63A5018990D34B938EC752716C6C3D06</a>. The webinar will be presented in Conference Room A at the Executive Bldg. (155 Cottage Street NE, Salem) on
<b>July 10 from 11:00am to 1:00pm</b>. CPE will be available.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">This webinar provides a refresher on standards that will be effective for June 30, 2019, financial statements, as well as recently released GASB statements that will
require attention in fiscal year 2020. <o:p></o:p></span></p>
<p style="background:white"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">For 2019, these statements include: <br>
• Statement 83 – <em><span style="font-family:"Calibri",sans-serif">Certain Asset Retirement Obligations</span></em><br>
• Statement 88 – <em><span style="font-family:"Calibri",sans-serif">Certain Disclosures Related to Debt </span></em><br>
• <em><span style="font-family:"Calibri",sans-serif">Implementation Guidance Update 2018-1</span></em><br>
<br>
Statements effective for 2020 are:<br>
• Statement 84 – <em><span style="font-family:"Calibri",sans-serif">Fiduciary Activities and Implementation Guide</span></em><br>
• Statement 90 – <em><span style="font-family:"Calibri",sans-serif">Majority Equity Interests</span></em><br>
• <em><span style="font-family:"Calibri",sans-serif">Implementation Guidance Update 2019-1</span></em><br>
<br>
Other recently issued GASB statements that will be covered include:<br>
• Statement 87 – <em><span style="font-family:"Calibri",sans-serif">Leases</span></em><br>
• Statement 89 – <em><span style="font-family:"Calibri",sans-serif">Accounting for Interest Cost Incurred before the End of a Construction Period</span></em><br>
• Statement 91 – <em><span style="font-family:"Calibri",sans-serif">Conduit Debt Obligations</span></em><br>
<br>
Other projects currently on the GASB agenda will also be covered.<o:p></o:p></span></p>
<p class="MsoNormal">Have a fabulous Friday!<o:p></o:p></p>
<p class="MsoNormal">s<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b>Stacey A. Chase<o:p></o:p></b></p>
<p class="MsoNormal">Senior Financial Reporting & Policy Analyst<o:p></o:p></p>
<p class="MsoNormal">Chief Financial Office<o:p></o:p></p>
<p class="MsoNormal">Department of Administrative Services<o:p></o:p></p>
<p class="MsoNormal">Phone: (503) 947-8567<o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="https://www.oregon.gov/das/financial/acctng/pages/index.aspx"><span style="color:blue">https://www.oregon.gov/das/financial/acctng/pages/index.aspx</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Data Classification: Level 1 - Published</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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