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Date: Mon, 9 Oct 2017 10:01:04 -0700 (PDT)
From: Audit & Assurance Alerts <aaalerts@windes.com>
Reply-To: Audit & Assurance Alerts <aaalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <VTYTWTBXZW$UYTAYZBXZXXXT@mail-out.est.act-on.net>
Subject: Audit & Assurance News - October 2017
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=20
AUDIT & ASSURANCE NEWS - OCTOBER 2017

Dear Valued Clients and Friends,

Windes is pleased to provide you with important news from our Audit &=20
Assurance practice. We hope that this value-added service is useful to=20
you.

Sincerely,

Scott Dionne

http://windes.com/about/windes-leadership/scott-j-dionne-cpa/

Chairman and Partner

Audit & Assurance Services

sdionne@windes.com

Quick Links

Windes

http://windes.com/

http://windes.com/services/#tax

Audit

http://windes.com/services/

Tax

http://windes.com/services/tax

Employee Benefit Services

http://windes.com/services/advisory/employee-benefit-services/

http://windes.com/careers.html?page=3Dcareers

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Brochures=20

http://windes.com/intelligence/brochures/

=C2=A9 2017 Windes, Inc.

FASB proposes various minor changes to codification

The Financial Accounting Standards Board (FASB) recently issued a=20
proposed Accounting Standards Update that would make changes designed to=20
clarify, correct errors in, or make minor improvements to the board's=20
Accounting Standards Codification. read more

https://www.journalofaccountancy.com/news/2017/oct/fasb-codification-minor-=
changes-201717596.html?utm_source=3Dmnl:cpald&utm_medium=3Demail&utm_campai=
gn=3D04Oct2017

Journal of Accountancy

FASB proposes technical corrections to 2 standards

The Financial Accounting Standards Board (FASB) recently issued an=20
exposure draft that contains proposed technical corrections and=20
clarifications for separate standards issued in 2016 on accounting for=20
financial instruments and lease accounting. read more

https://www.journalofaccountancy.com/news/2017/sep/fasb-technical-correctio=
ns-201717553.html?utm_source=3Dmnl:cpald&utm_medium=3Demail&utm_campaign=3D=
28Sep2017

Journal of Accountancy

FASB proposes clarifying land easements guidance in leases standard

The Financial Accounting Standards Board ( FASB) recently proposed=20
clarifying the application of guidance in its new lease accounting=20
standard to land easements. read more

https://www.journalofaccountancy.com/news/2017/sep/fasb-leases-standard-lan=
d-easements-guidance-201717529.html?utm_source=3Dmnl:cpald&utm_medium=3Dema=
il&utm_campaign=3D26Sep2017

Journal of Accountancy

FASB proposes reorganizing consolidation guidance

The Financial Accounting Standards Board (FASB) recently issued a=20
proposal that would reorganize and clarify the consolidation guidance in=20
FASB Accounting Standards Codification Topic 810. read more

https://www.journalofaccountancy.com/news/2017/sep/fasb-proposes-reorganizi=
ng-consolidation-guidance-201717486.html?utm_source=3Dmnl:cpald&utm_medium=
=3Demail&utm_campaign=3D21Sep2017

Journal of Accountancy

What's next for FASB

The Financial Accounting Standards Board (FASB) recently voted to work=20
on developing accounting rules to address areas of distinguishing=20
liabilities and equity, financial performance reporting, and segment=20
reporting. read more

https://www.journalofaccountancy.com/news/2017/sep/fasb-adds-items-to-techn=
ical-agenda-201717492.html?utm_source=3Dmnl:cpald&utm_medium=3Demail&utm_ca=
mpaign=3D22Sep2017

Journal of Accountancy

20 revenue recognition working drafts issued by FinREC

Considerations for implementation on 20 issues related to revenue=20
recognition were recently issued as working drafts by the American=20
Institute of Certified Public Accountants (AICPA) Financial Reporting=20
Executive Committee (FinREC). read more

https://www.journalofaccountancy.com/news/2017/oct/aicpa-exposes-20-revenue=
-recognition-issues-201717570.html?utm_source=3Dmnl:cpald&utm_medium=3Demai=
l&utm_campaign=3D03Oct2017

Journal of Accountancy

Proposed omnibus SSARS addresses international reporting issues

A new omnibus standard recently proposed would, if issued as a final=20
standard, provide requirements and guidance for compilations and reviews=20
of financial statements prepared in accordance with a financial=20
reporting framework generally accepted in another country=E2=80=94or perfor=
med=20
in accordance with both the Statements on Standards for Accounting and=20
Review Services (SSARS) and another set of compilation and review=20
standards. read more

https://www.journalofaccountancy.com/news/2017/sep/ssars-would-create-new-i=
nternational-reporting-standard-201717438.html?utm_source=3Dmnl:cpald&utm_m=
edium=3Demail&utm_campaign=3D15Sep2017

Journal of Accountancy

If you have any questions regarding the above information, please=20
contact us at aaalerts@windes.com or any audit & assurance professional=20
at:

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

Windes Audit & Assurance Services

Share this content=20

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About Windes

With 91 years in business, Windes has more than 150 professionals in=20
three offices located in Long Beach, Irvine, and Los Angeles. The firm=20
offers a full range of services, including: audit and assurance, cost=20
segregation, employee benefits, estate and trust planning, human=20
resources recruiting and consulting, and tax planning, consulting and=20
compliance. The firm focuses on the needs of privately held businesses,=20
nonprofit organizations, and high-net-worth individuals. Windes is an=20
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td[class=3Ddevicewidth] img=09=09=09=09=09{max-width: 280px!important; heig=
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td[class=3Dmilogo] img                        {max-width: 280px!important; =
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td[class=3Ddevicewidth] .mcol6 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 440px!important;height: aut=
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td[class=3Ddevicewidth] .mcol7 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 440px!important;height: aut=
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td[class=3Ddevicewidth] .mcol8 { width: 440px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 440px!important;height: aut=
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td[class=3Ddevicewidth] .mcol9 { width: 440px!important; }
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td[class=3Ddevicewidth] .mcol5 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol6 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 375px!important;height: aut=
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td[class=3Ddevicewidth] .mcol7 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol10 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol11 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol12 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 375px!important;height: au=
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td[class=3Ddevicewidth] .mcol13 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol13 img { max-width: 375px!important;height: au=
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}
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td[class=3Ddevicewidth] .mcol1 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol2 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol3 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol4 { width: 270px!important; }
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td[class=3Ddevicewidth] .mcol5 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol6 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol7 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol8 { width: 280px!important; }
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   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center=
" width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
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       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"center"><=
img border=3D"0" width=3D"687" style=3D"max-width: 100% !important; height:=
 auto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
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      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
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</table>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105198075"></a>
=09=09=09<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-fa=
mily: 'Arial',sans-serif;">AUDIT &amp; ASSURANCE NEWS - OCTOBER 2017<br></s=
pan></strong></p>=20
<div align=3D"center">
 <hr width=3D"100%" size=3D"3" align=3D"center">
</div>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Dear Valued Clients and Friends,</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Windes is pleased to provide you with important news from our Audit &amp;=
 Assurance practice. We hope that this value-added service is useful to you=
.</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Sincerely,<br></span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
"><img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0=
1f7/1/-/-/-/-/image.jpg" alt=3D"" width=3D"135" height=3D"49" border=3D"0">=
<br><br><a target=3D"_blank"
 id=3D"ct1_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026f-1710/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3AdSGYRAmip"
 title=3D"Scott Dionne">Scott Dionne</a><br>Chairman and Partner<br>Audit &=
amp; Assurance Services<br><a target=3D"_blank"
 href=3D"mailto: sdionne@windes.com">sdionne@windes.com</a></span></p>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"213" cl=
ass=3D"devicewidth" bgcolor=3D"#D3D3D3" style=3D"border-collapse: collapse;=
 box-sizing: border-box; border-top: none; border-right: none; border-left:=
 none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol2" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; padding: 0px 0px 0px 10px;"
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105103695"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
"><strong>Quick Links</strong></span></p>
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l-010b:574/ct6_0/1?sid=3DTV2%3AdSGYRAmip"
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<p>&nbsp;<br><br><br><br></p>

=09=09</td></tr>
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h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
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=09=09=09=09=09=09
<table style=3D"height: 15px; width: 100%; background-color: #ff9933;" bord=
er=3D"0">
<tbody>
<tr>
<td style=3D"text-align: center;"><span style=3D"color: #ffffff;"><span sty=
le=3D"font-family: arial,helvetica neue,helvetica,sans-serif;"><span style=
=3D"font-size: 7.5pt; color: white; font-family: 'Arial','sans-serif';">=C2=
=A9 </span>2017 Windes, Inc. </span></span></td>
</tr>
</tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1450719546048"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB proposes various minor changes to codification</span></stron=
g></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Financial Accounting Standards Board (FASB) recently issued a propose=
d Accounting Standards Update that would make changes designed to clarify, =
correct errors in, or make minor improvements to the board=E2=80=99s Accoun=
ting Standards Codification.&nbsp; <a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026f-1710/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3AdSGYRAmip"
 title=3D"FASB proposes various...">read more</a>&nbsp;<strong><em> Journal=
 of Accountancy<br></em></strong></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1492789384237"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB proposes technical corrections to 2 standards</span></strong=
></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Financial Accounting Standards Board (FASB) recently issued an exposu=
re draft that contains proposed technical corrections and clarifications fo=
r separate standards issued in 2016 on accounting for financial instruments=
 and lease accounting.&nbsp; <a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026f-1710/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3AdSGYRAmip"
 title=3D"FASB issued an...">read more</a>&nbsp; <em><strong>Journal of Acc=
ountancy<br></strong></em></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1450719552455"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB proposes clarifying land easements guidance in leases standa=
rd</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Financial Accounting Standards Board (</span><span style=3D"font-fami=
ly: arial,helvetica,sans-serif; font-size: 12pt;">FASB) recently proposed c=
larifying the application of guidance in its new lease accounting standard =
to land easements.&nbsp; </span><span style=3D"font-family: arial,helvetica=
,sans-serif; font-size: 12pt;"><a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026f-1710/Bct/l-010b/=
l-010b:574/ct15_0/1?sid=3DTV2%3AdSGYRAmip"
 title=3D"FASB proposes clarifying...">read more</a>&nbsp;&nbsp; <em><stron=
g>Journal of Accountancy<br></strong></em></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1473453806109"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB proposes reorganizing consolidation guidance</span></strong>=
</p>
<p><span style=3D"font-size: 12pt;">The Financial Accounting Standards Boar=
d (FASB) recently issued a proposal that would reorganize and clarify the c=
onsolidation guidance in FASB Accounting Standards Codification Topic 810.<=
span style=3D"font-family: arial,helvetica,sans-serif;"><span style=3D"font=
-family: arial,helvetica,sans-serif;">&nbsp;</span> </span></span><a target=
=3D"_blank"
 id=3D"ct16_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026f-1710/Bct/l-010b/=
l-010b:574/ct16_0/1?sid=3DTV2%3AdSGYRAmip"
 title=3D"FASB proposes reorganizing..."><span style=3D"font-family: arial,=
helvetica,sans-serif; font-size: 12pt;">read more</span></a><span style=3D"=
font-family: arial,helvetica,sans-serif; font-size: 12pt;">&nbsp; &nbsp;<em=
><strong>Journal of Accountancy</strong></em><br></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1502222080610"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">What=E2=80=99s next for FASB</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Financial Accounting Standards Board (FASB) recently voted to work on=
 developing accounting rules to address areas of distinguishing liabilities=
 and equity, financial performance reporting, and segment reporting.&nbsp; =
<a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026f-1710/Bct/l-010b/=
l-010b:574/ct17_0/1?sid=3DTV2%3AdSGYRAmip"
 title=3D"What's next for...">read more</a>&nbsp; <strong><em>Journal of Ac=
countancy</em></strong></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1502222074892"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">20 revenue recognition working drafts issued by FinREC</span></st=
rong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Considerations for implementation on 20 issues related to revenue recogni=
tion were recently issued as working drafts by the American Institute of Ce=
rtified Public Accountants (AICPA) Financial Reporting Executive Committee =
(FinREC).&nbsp; <a target=3D"_blank"
 id=3D"ct18_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026f-1710/Bct/l-010b/=
l-010b:574/ct18_0/1?sid=3DTV2%3AdSGYRAmip"
 title=3D"20 revenue recognition...">read more</a>&nbsp; <em><strong>Journa=
l of Accountancy</strong></em></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1502222087119"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Proposed omnibus SSARS addresses international reporting issues</=
span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">A new omnibus standard recently proposed would, if issued as a final stan=
dard, provide requirements and guidance for compilations and reviews of fin=
ancial statements prepared in accordance with a financial reporting framewo=
rk generally accepted in another country=E2=80=94or performed in accordance=
 with both the Statements on Standards for Accounting and Review Services (=
SSARS) and another set of compilation and review standards.&nbsp; <a target=
=3D"_blank"
 id=3D"ct19_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-026f-1710/Bct/l-010b/=
l-010b:574/ct19_0/1?sid=3DTV2%3AdSGYRAmip"
 title=3D"Proposed omnibus SSARS...">read more</a>&nbsp; <em><strong>Journa=
l of Accountancy<br></strong></em></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B24"></a>
=09=09=09<p><span style=3D"font-family: arial, helvetica, sans-serif; font-=
size: 12pt;">If you have any questions regarding the above information, ple=
ase contact us at <a target=3D"_blank"
=09=09=09 href=3D"mailto:aaalerts@windes.com">aaalerts@windes.com</a>&nbsp;=
or any audit &amp; assurance professional at:</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Headquarters</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">562.435.1191</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Orange County Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">949.271.2600</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Los Angeles Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">213.239.9745</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Sincerely,</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Windes Audit &amp; Assurance Services</strong></span></p>=20
<p style=3D"text-align: left;"><span style=3D"font-family: arial, helvetica=
, sans-serif; font-size: 12pt;">&nbsp;</span></p>=20
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<p>&nbsp;</p>
<hr>
<p><strong><span style=3D"font-family: arial, 'helvetica neue', helvetica, =
sans-serif; font-size: 12pt;">About Windes&nbsp;</span></strong></p>
<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if; font-size: 12pt;">With 91 years in business, Windes has more than 150 p=
rofessionals in three offices located in Long Beach, Irvine, and Los Angele=
s. The firm offers a full range of services, including: audit and assurance=
, cost segregation, employee benefits, estate and trust planning, human res=
ources recruiting and consulting, and tax planning, consulting and complian=
ce. The firm focuses on the needs of privately held businesses,&nbsp;nonpro=
fit organizations, and high-net-worth individuals. Windes is an independent=
 member of Baker Tilly International.&nbsp;</span></p>

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<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if;">Copyright =C2=A9 2017 Windes</span><br /><span style=3D"font-family: a=
rial, 'helvetica neue', helvetica, sans-serif;">Our address is 111 West Oce=
an Blvd., Twenty-Second Floor, Long Beach, CA 90802, USA</span><br /><span =
style=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">=C2=
=A0</span><br /><span style=3D"font-family: arial, 'helvetica neue', helvet=
ica, sans-serif;">If you do not wish to receive future emails, <a class=3D"=
msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-026f-1710/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3AdSGYRAmip">click here</a>.</span><br /><span styl=
e=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">(You can=
 also send your request to <strong>Customer Care</strong> at the street add=
ress above.)</span></p>
<img alt=3D"" border=3D"0" src=3D"http://marketing.windes.com/acton/o/1671/=
s-026f-1710/l-010b:574/l-010b/UVADTDTDU/endline.gif">
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