<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]-->
<title>GASB Hosting Series of CPE Webinars on the Preliminary Views, Revenue and Expense Recognition</title>
<style><!--
/* Font Definitions */
@font-face
{font-family:Helvetica;
panose-1:2 11 6 4 2 2 2 2 2 4;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Georgia;
panose-1:2 4 5 2 5 4 5 2 3 3;}
@font-face
{font-family:"Lucida Sans Unicode";
panose-1:2 11 6 2 3 5 4 2 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
h1
{mso-style-priority:9;
mso-style-link:"Heading 1 Char";
margin:0in;
margin-bottom:.0001pt;
line-height:125%;
font-size:19.5pt;
font-family:"Helvetica",sans-serif;
color:#202020;
font-weight:bold;}
h2
{mso-style-priority:9;
mso-style-link:"Heading 2 Char";
margin:0in;
margin-bottom:.0001pt;
line-height:125%;
font-size:15.0pt;
font-family:"Helvetica",sans-serif;
color:#404040;
font-weight:bold;}
h3
{mso-style-priority:9;
mso-style-link:"Heading 3 Char";
margin:0in;
margin-bottom:.0001pt;
line-height:125%;
font-size:12.0pt;
font-family:"Helvetica",sans-serif;
color:#606060;
font-weight:bold;}
h4
{mso-style-priority:9;
mso-style-link:"Heading 4 Char";
margin:0in;
margin-bottom:.0001pt;
line-height:125%;
font-size:9.0pt;
font-family:"Helvetica",sans-serif;
color:gray;
font-weight:bold;}
h5
{mso-style-priority:9;
mso-style-link:"Heading 5 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:10.0pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
h6
{mso-style-priority:9;
mso-style-link:"Heading 6 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:7.5pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p
{mso-style-priority:99;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.Heading1Char
{mso-style-name:"Heading 1 Char";
mso-style-priority:9;
mso-style-link:"Heading 1";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.Heading2Char
{mso-style-name:"Heading 2 Char";
mso-style-priority:9;
mso-style-link:"Heading 2";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.Heading3Char
{mso-style-name:"Heading 3 Char";
mso-style-priority:9;
mso-style-link:"Heading 3";
font-family:"Calibri Light",sans-serif;
color:#1F4D78;}
span.Heading4Char
{mso-style-name:"Heading 4 Char";
mso-style-priority:9;
mso-style-link:"Heading 4";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;
font-style:italic;}
span.Heading5Char
{mso-style-name:"Heading 5 Char";
mso-style-priority:9;
mso-style-link:"Heading 5";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.Heading6Char
{mso-style-name:"Heading 6 Char";
mso-style-priority:9;
mso-style-link:"Heading 6";
font-family:"Calibri Light",sans-serif;
color:#1F4D78;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.readmsgbody, li.readmsgbody, div.readmsgbody
{mso-style-name:readmsgbody;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.externalclass, li.externalclass, div.externalclass
{mso-style-name:externalclass;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.mcnimage, li.mcnimage, div.mcnimage
{mso-style-name:mcnimage;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.mcnretinaimage, li.mcnretinaimage, div.mcnretinaimage
{mso-style-name:mcnretinaimage;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.templatecontainer, li.templatecontainer, div.templatecontainer
{mso-style-name:templatecontainer;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.mcntextcontent, li.mcntextcontent, div.mcntextcontent
{mso-style-name:mcntextcontent;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.mcnpreviewtext, li.mcnpreviewtext, div.mcnpreviewtext
{mso-style-name:mcnpreviewtext;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;
display:none;}
p.mcntextcontent1, li.mcntextcontent1, div.mcntextcontent1
{mso-style-name:mcntextcontent1;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
line-height:150%;
font-size:9.0pt;
font-family:"Georgia",serif;
color:#656565;}
p.mcntextcontent2, li.mcntextcontent2, div.mcntextcontent2
{mso-style-name:mcntextcontent2;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
line-height:150%;
font-size:12.0pt;
font-family:"Lucida Sans Unicode",sans-serif;
color:#202020;}
p.mcntextcontent3, li.mcntextcontent3, div.mcntextcontent3
{mso-style-name:mcntextcontent3;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
line-height:150%;
font-size:10.5pt;
font-family:"Georgia",serif;
color:#2A2A2A;}
p.mcntextcontent4, li.mcntextcontent4, div.mcntextcontent4
{mso-style-name:mcntextcontent4;
margin-top:7.5pt;
margin-right:0in;
margin-bottom:7.5pt;
margin-left:0in;
text-align:center;
line-height:150%;
font-size:9.0pt;
font-family:"Helvetica",sans-serif;
color:#656565;}
span.org
{mso-style-name:org;}
span.locality
{mso-style-name:locality;}
span.region
{mso-style-name:region;}
span.postal-code
{mso-style-name:postal-code;}
span.EmailStyle42
{mso-style-type:personal-reply;
font-family:"Arial",sans-serif;
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1027" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body bgcolor="#FAFAFA" lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Hello CAFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Please see the announcement below from GASB about training opportunities related to the Preliminary Views Document on the Revenue and Expense Recognition Project.
If you follow the links, you’ll also see that GASB also has a training related to the Exposure Draft of the Financial Reporting Model Improvements.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">I know the fall is a really busy time for everyone, but both of these projects significantly impact some foundation aspects of governmental accounting and reporting
and I recommend you view these trainings if you can.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Have a good week,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rob
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Governmental Accounting Standards Board <gasbnews@gasb.org>
<br>
<b>Sent:</b> Wednesday, September 30, 2020 10:00 AM<br>
<b>To:</b> HAMILTON Robert W * DAS <Robert.W.HAMILTON@oregon.gov><br>
<b>Subject:</b> GASB Hosting Series of CPE Webinars on the Preliminary Views, Revenue and Expense Recognition<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:#FAFAFA;border-collapse:collapse">
<tbody>
<tr>
<td width="100%" valign="top" style="width:100.0%;padding:7.5pt 7.5pt 7.5pt 7.5pt">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:6.25in;border-collapse:collapse">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="background:#ECEDEE;padding:6.75pt 0in 6.75pt 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;margin-left:-1.15pt;margin-right:-1.15pt">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt">
<p class="MsoNormal" style="line-height:150%"><span style="font-size:9.0pt;line-height:150%;font-family:"Georgia",serif;color:#656565"><a href="https://mailchi.mp/gasb/gasb-hosting-series-of-cpe-webinars-on-the-preliminary-views-revenue-and-expense-recognition?e=9e9e9fbc46" target="_blank"><span style="color:#656565">View
this email in your browser</span></a> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td valign="top" style="background:white;padding:6.75pt 0in 0in 0in;background:cover;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-size: cover;background-position-x:50%;background-position-y:50%" id="templateHeader">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 6.75pt 6.75pt 6.75pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 6.75pt 0in 6.75pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal"><a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=8b2c8828a8&e=9e9e9fbc46" target="_blank"></a><a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=8b2c8828a8&e=9e9e9fbc46" target=""_blank""><img border="0" width="316" style="width:3.2916in" src="https://gallery.mailchimp.com/e043e1190253df702a1340ed7/images/58bb65bf-1e3d-4199-92bd-2e71bd87ee33.png" align="left" title=""""></a><a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=8b2c8828a8&e=9e9e9fbc46" target="_blank"></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td valign="top" style="border:none;border-bottom:solid #EAEAEA 1.5pt;background:white;padding:0in 0in 6.75pt 0in;background:cover;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-size: cover;background-position-x:50%;background-position-y:50%" id="templateBody">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 0in 0in 0in;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;margin-left:-1.15pt;margin-right:-1.15pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in;max-width: 100%;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break:break-word">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt">
<h2>GASB Hosting Series of Webinars on the Preliminary Views, <em><span style="font-family:"Helvetica",sans-serif">Revenue and Expense Recognition</span></em><o:p></o:p></h2>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;margin-left:-1.15pt;margin-right:-1.15pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in;max-width: 100%;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break:break-word">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt">
<p class="MsoNormal" style="line-height:150%"><strong><span style="font-size:10.5pt;line-height:150%;font-family:"Georgia",serif;color:#2A2A2A">Norwalk, CT—September 30, 2020—</span></strong><span style="font-size:10.5pt;line-height:150%;font-family:"Georgia",serif;color:#2A2A2A">The
Governmental Accounting Standards Board<strong><span style="font-family:"Georgia",serif">
</span></strong><a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=877b34e062&e=9e9e9fbc46"><span style="color:#EF4142;text-decoration:none">(GASB)</span></a><strong><span style="font-family:"Georgia",serif">
</span></strong>is hosting a series of webinars that will provide a comprehensive overview of the Board’s recently issued<strong><span style="font-family:"Georgia",serif">
</span></strong>Preliminary Views (PV), <em><span style="font-family:"Georgia",serif">Revenue and Expense Recognition</span></em>.<br>
<br>
<a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=2969a18542&e=9e9e9fbc46"><span style="color:#EF4142;text-decoration:none">This series of IN FOCUS webinars</span></a> will be offered under the following schedule:<br>
<br>
<u>For Financial Statement Users </u><br>
• October 27, 2020 2:00–3:00 p.m. EDT (overview of the PV).<br>
<br>
<u>For Preparers and Auditors</u><br>
• November 12, 2020 2:00–3:00 p.m. EST (PV Chapters 1–3)<br>
• November 19, 2020 2:00–3:00 p.m. EST (PV Chapters 2 and 4)<br>
• December 10, 2020 2:00–3:00 p.m. EST (PV Chapters 5–7).<br>
<br>
Participants in the live webinars (which are offered free of charge) are eligible for 1 hour of continuing professional education (CPE) per webinar. CPE credit is
<strong><span style="font-family:"Georgia",serif">not</span></strong> available for group viewing of the live broadcast.<br>
<br>
The webinars will be conducted by Paulina Haro, GASB supervising project manager, and Erin McKenzie, GASB project manager. Dean Mead, GASB senior research manager, will moderate the webinar for users. David R. Bean, GASB director of research and technical activities,
will moderate the webinars for preparers and auditors.<br>
<br>
Participants will have the opportunity to ask questions during the webinar.<br>
<br>
An archive of the webcasts will be available on the GASB website after the webinars have taken place. (CPE credit will not be available to those who view only the archived webinar.)<br>
<br>
For more information, visit GASB <a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=bd21d3d39d&e=9e9e9fbc46">
<span style="color:#EF4142;text-decoration:none">Educational Webinars and Webcasts</span></a>.
<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center;line-height:150%"><span style="font-size:10.5pt;line-height:150%;font-family:"Georgia",serif;color:#2A2A2A">####<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;margin-left:-1.15pt;margin-right:-1.15pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in;max-width: 100%;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break:break-word">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt">
<p class="MsoNormal" style="line-height:150%"><span style="font-size:10.5pt;line-height:150%;font-family:"Georgia",serif;color:#2A2A2A"><br>
<img border="0" width="143" height="35" style="width:1.4895in;height:.3645in" id="_x0000_i1025" src="https://gallery.mailchimp.com/e043e1190253df702a1340ed7/images/f78320ef-8ffe-4fee-99e5-91c9fec02a78.png"><br>
Financial Accounting Foundation<br>
401 Merritt 7, PO Box 5116, Norwalk, CT 06856<br>
<a href="mailto:gasbnews@gasb.org">gasbnews@gasb.org</a> // <a href="www.accountingfoundation.org">
<span style="color:#EF4142;text-decoration:none">www.accountingfoundation.org</span></a>
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td valign="top" style="background:#FAFAFA;padding:6.75pt 0in 6.75pt 0in;background:cover;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-size: cover;background-position-x:50%;background-position-y:50%" id="templateFooter">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 6.75pt 6.75pt 6.75pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:0in 6.75pt 0in 6.75pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 6.75pt 0in 6.75pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 7.5pt 6.75pt 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:3.75pt 7.5pt 3.75pt 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:0in;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="24" style="width:.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=758b9c2c82&e=9e9e9fbc46" target="_blank"><span style="text-decoration:none"><img border="0" width="24" height="24" style="width:.25in;height:.25in" id="_x0000_i1026" src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-twitter-48.png" alt="Twitter"></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 7.5pt 6.75pt 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:3.75pt 7.5pt 3.75pt 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:0in;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="24" style="width:.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=608474a0b4&e=9e9e9fbc46" target="_blank"><span style="text-decoration:none"><img border="0" width="24" height="24" style="width:.25in;height:.25in" id="_x0000_i1027" src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-linkedin-48.png" alt="LinkedIn"></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 7.5pt 6.75pt 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:3.75pt 7.5pt 3.75pt 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:0in;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="24" style="width:.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=81d7e47bb9&e=9e9e9fbc46" target="_blank"><span style="text-decoration:none"><img border="0" width="24" height="24" style="width:.25in;height:.25in" id="_x0000_i1028" src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-facebook-48.png" alt="Facebook"></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 7.5pt 6.75pt 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:3.75pt 7.5pt 3.75pt 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:0in;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="24" style="width:.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=4f007f2fdf&e=9e9e9fbc46" target="_blank"><span style="text-decoration:none"><img border="0" width="24" height="24" style="width:.25in;height:.25in" id="_x0000_i1029" src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-youtube-48.png" alt="YouTube"></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td valign="top" style="padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 6.75pt 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:3.75pt 7.5pt 3.75pt 6.75pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:0in;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="24" style="width:.25in;padding:0in 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<p class="MsoNormal" align="center" style="text-align:center"><a href="https://gasb.us3.list-manage.com/track/click?u=e043e1190253df702a1340ed7&id=92fe12b9b0&e=9e9e9fbc46" target="_blank"><span style="text-decoration:none"><img border="0" width="24" height="24" style="width:.25in;height:.25in" id="_x0000_i1030" src="https://cdn-images.mailchimp.com/icons/social-block-v2/color-link-48.png" alt="Website"></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="padding:7.5pt 13.5pt 18.75pt 13.5pt;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;border:none;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td style="border:none;border-top:solid #EEEEEE 1.5pt;padding:0in 0in 0in 0in;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td valign="top" style="padding:6.75pt 0in 0in 0in;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;margin-left:-1.15pt;margin-right:-1.15pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<tbody>
<tr>
<td width="600" valign="top" style="width:6.25in;padding:0in 0in 0in 0in;max-width: 100%;min-width: 100%;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%;border-collapse:collapse;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break:break-word">
<tbody>
<tr>
<td valign="top" style="padding:0in 13.5pt 6.75pt 13.5pt">
<p class="MsoNormal" align="center" style="text-align:center;line-height:150%"><em><span style="font-size:9.0pt;line-height:150%;font-family:"Helvetica",sans-serif;color:#656565">Copyright © 2020 Financial Accounting Foundation, All rights reserved.</span></em><span style="font-size:9.0pt;line-height:150%;font-family:"Helvetica",sans-serif;color:#656565"><br>
You are receiving this because you indicated that you would like to be informed about Financial Accounting Foundation and Governmental Accounting Standards Board activities.<br>
<br>
<strong><span style="font-family:"Helvetica",sans-serif">Our mailing address is:</span></strong><o:p></o:p></span></p>
<div>
<p class="MsoNormal" align="center" style="text-align:center;line-height:150%"><span class="org"><span style="font-size:9.0pt;line-height:150%;font-family:"Helvetica",sans-serif;color:#656565">Financial Accounting Foundation</span></span><span style="font-size:9.0pt;line-height:150%;font-family:"Helvetica",sans-serif;color:#656565"><o:p></o:p></span></p>
<div>
<div>
<p class="MsoNormal" align="center" style="text-align:center;line-height:150%"><span style="font-size:9.0pt;line-height:150%;font-family:"Helvetica",sans-serif;color:#656565">401 Merritt 7<o:p></o:p></span></p>
</div>
<p class="MsoNormal" align="center" style="text-align:center;line-height:150%"><span class="locality"><span style="font-size:9.0pt;line-height:150%;font-family:"Helvetica",sans-serif;color:#656565">Norwalk</span></span><span style="font-size:9.0pt;line-height:150%;font-family:"Helvetica",sans-serif;color:#656565">,
<span class="region">CT</span> <span class="postal-code">06856</span><o:p></o:p></span></p>
</div>
<p class="MsoNormal" align="center" style="text-align:center;line-height:150%"><span style="font-size:9.0pt;line-height:150%;font-family:"Helvetica",sans-serif;color:#656565"><br>
<a href="https://gasb.us3.list-manage.com/vcard?u=e043e1190253df702a1340ed7&id=6e964ec384"><span style="color:#656565">Add us to your address book</span></a><o:p></o:p></span></p>
</div>
<p class="MsoNormal" align="center" style="margin-bottom:12.0pt;text-align:center;line-height:150%">
<span style="font-size:9.0pt;line-height:150%;font-family:"Helvetica",sans-serif;color:#656565"><br>
<br>
Want to change how you receive these emails?<br>
You can <a href="https://gasb.us3.list-manage.com/profile?u=e043e1190253df702a1340ed7&id=6e964ec384&e=9e9e9fbc46">
<span style="color:#656565">update your preferences</span></a> or <a href="https://gasb.us3.list-manage.com/unsubscribe?u=e043e1190253df702a1340ed7&id=6e964ec384&e=9e9e9fbc46&c=50b87ae855">
<span style="color:#656565">unsubscribe from this list</span></a>.<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal"><img border="0" width="1" height="1" style="width:.0104in;height:.0104in" id="_x0000_i1031" src="https://gasb.us3.list-manage.com/track/open.php?u=e043e1190253df702a1340ed7&id=50b87ae855&e=9e9e9fbc46"><o:p></o:p></p>
</div>
</body>
</html>