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Date: Thu, 22 Feb 2018 09:36:49 -0800 (PST)
From: Audit & Assurance Alerts <aaalerts@windes.com>
Reply-To: Audit & Assurance Alerts <aaalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UVUUCWCUTA$UYUCWVUTTCTWA@mail-out.est.act-on.net>
Subject: Audit & Assurance News - February 2018
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AUDIT & ASSURANCE NEWS - FEBRUARY 2018

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

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

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

Brochures=20

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

=C2=A9 2018 Windes, Inc.

FASB addresses stranded income tax effects of new tax law

FASB recently issued an Accounting Standards Update that is designed to=20
help organizations address certain stranded income tax effects in=20
accumulated other comprehensive income resulting from P.L. 115-97, known=20
as the Tax Cuts and Jobs Act. read more

https://www.journalofaccountancy.com/news/2018/feb/fasb-addresses-tax-effec=
ts-of-new-tax-law-201818391.html?utm_source=3Dmnl:cpald&utm_medium=3Demail&=
utm_campaign=3D15Feb2018

Journal of Accountancy

FASB clarifies lease standard's application to land easements

FASB recently issued an Accounting Standards Update (ASU) that clarifies=20
the application of the board's new lease accounting standard to land=20
easements and makes adopting the leases standard easier for some land=20
easements. read more

https://www.journalofaccountancy.com/news/2018/jan/fasb-lease-standard-land=
-easements-201818265.html?utm_source=3Dmnl:cpald&utm_medium=3Demail&utm_cam=
paign=3D26Jan2018

Journal of Accountancy

FASB proposes adding a new benchmark interest rate for hedge accounting

FASB recently issued a proposal that would expand the list of U.S.=20
benchmark interest rates permitted in the application of hedge=20
accounting. read more

https://www.journalofaccountancy.com/news/2018/feb/fasb-hedge-accounting-ne=
w-benchmark-interest-rate-201818417.html?utm_source=3Dmnl:cpald&utm_medium=
=3Demail&utm_campaign=3D21Feb2018

Journal of Accountancy

AICPA committee seeks private-company relief from some elements of=20
revenue standard

An AICPA committee has asked FASB to provide relief for private=20
companies and certain conduit debt obligors from some elements of the=20
new revenue recognition standard. read more

https://www.journalofaccountancy.com/news/2018/feb/private-company-relief-f=
rom-revenue-recognition-standard-201818342.html?utm_source=3Dmnl:cpald&utm_=
medium=3Demail&utm_campaign=3D07Feb2018

Journal of Accountancy

7 revenue recognition issues exposed by FinREC

Seven new revenue recognition implementation issues were recently=20
exposed in working drafts issued by the AICPA Financial Reporting=20
Executive Committee (FinREC). read more

https://www.journalofaccountancy.com/news/2018/feb/finrec-revenue-recogniti=
on-issues-201818306.html?utm_source=3Dmnl:cpald&utm_medium=3Demail&utm_camp=
aign=3D02Feb2018

Journal of Accountancy

GASB developing revenue and expense recognition model

GASB issued an Invitation to Comment on Thursday to seek feedback to=20
assist its efforts to develop a revenue and expense recognition model=20
for state and local government accounting. read more

https://www.journalofaccountancy.com/news/2018/feb/gasb-revenue-recognition=
-model-201818323.html?utm_source=3Dmnl:cpald&utm_medium=3Demail&utm_campaig=
n=3D05Feb2018

&nbsp;

https://www.journalofaccountancy.com/news/2018/feb/gasb-revenue-recognition=
-model-201818323.html?utm_source=3Dmnl:cpald&utm_medium=3Demail&utm_campaig=
n=3D05Feb2018

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 92 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
independent member of Baker Tilly International.

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td[class=3Ddevicewidth] .mcol5 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol6 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol7 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol10 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol10 img { max-width: 375px!important;height: au=
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td[class=3Ddevicewidth] .mcol11 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol11 img { max-width: 375px!important;height: au=
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td[class=3Ddevicewidth] .mcol12 { width: 375px!important; }
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td[class=3Ddevicewidth] .mcol4 { width: 270px!important; }
td[class=3Ddevicewidth] .mcol4 img { max-width: 270px!important;height: aut=
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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; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol9 { width: 280px!important; }
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%">

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  <tr>=20
   <td>=20
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" 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=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0139/2/-/-/=
-/-/image.jpg" height=3D"165"></td>=20
      </tr>=20
     </tbody>
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  </tr>=20
 </tbody>
</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;"  id=3D"B1431105198075" class=3D"ao_Fr=
eeTextBlock">
=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 - FEBRUARY 2018<br></=
span></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-0288-1802/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3AxmbCnhfii"
 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;"  id=3D"B1431105103695" class=3D"ao_Fr=
eeTextBlock">
=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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=09=09</td></tr>
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=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=
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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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%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;"  id=3D"B1431105947264" class=3D"ao_Fr=
eeTextBlock">
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<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>2018 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;"  id=3D"B1516406189122" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1516406189122"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial, helvetica, sans-serif; font-s=
ize: 12pt;">FASB addresses stranded income tax effects of new tax law</span=
></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">FASB recently issued an Accounting Standards Update that is designed to=
 help organizations address certain stranded income tax effects in accumula=
ted other comprehensive income resulting from P.L. 115-97, known as the Tax=
 Cuts and Jobs Act.&nbsp; <a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0288-1802/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3AxmbCnhfii"
 title=3D"FASB addresses stranded income tax effects of new tax law">read m=
ore</a>&nbsp; <em><strong>Journal 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;"  id=3D"B1450719546048" class=3D"ao_Fr=
eeTextBlock">
=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-s=
ize: 12pt;">FASB clarifies lease standard=E2=80=99s application to land eas=
ements</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">FASB recently issued an Accounting Standards Update (ASU) that clarifies =
the application of the board=E2=80=99s new lease accounting standard to lan=
d easements and makes adopting the leases standard easier for some land eas=
ements.&nbsp; <a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0288-1802/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3AxmbCnhfii"
 title=3D"FASB clarifies lease standard=E2=80=99s application to land easem=
ents">read more</a>&nbsp;<strong><em> Journal of Accountancy<br></em></stro=
ng></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;"  id=3D"B1516728804055" class=3D"ao_Fr=
eeTextBlock">
=09=09=09<a name=3D"B1516728804055"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial, helvetica, sans-serif; font-s=
ize: 12pt;">FASB proposes adding a new benchmark interest rate for hedge ac=
counting</span></strong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">FASB recently issued a proposal that would expand the list of U.S. benc=
hmark interest rates permitted in the application of hedge accounting.&nbsp=
; <a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0288-1802/Bct/l-010b/=
l-010b:574/ct15_0/1?sid=3DTV2%3AxmbCnhfii"
 title=3D"FASB proposes adding a new benchmark interest rate for hedge acco=
unting">read more</a>&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;"  id=3D"B1492789384237" class=3D"ao_Fr=
eeTextBlock">
=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-s=
ize: 12pt;">AICPA committee seeks private-company relief from some elements=
 of revenue standard</span></strong></p>
<p><span><span style=3D"font-family: arial, helvetica, sans-serif; font-siz=
e: 12pt;">An AICPA committee has asked FASB to provide relief for private c=
ompanies and certain conduit debt obligors from some elements of the new re=
venue recognition standard.&nbsp; <a target=3D"_blank"
 id=3D"ct16_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0288-1802/Bct/l-010b/=
l-010b:574/ct16_0/1?sid=3DTV2%3AxmbCnhfii"
 title=3D"AICPA committee seeks private company relief from some elements o=
f revenue standard">read more</a>&nbsp; </span><em><strong><span style=3D"f=
ont-family: arial, helvetica, sans-serif; font-size: 12pt;">Journal of Acco=
untancy</span><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;"  id=3D"B1450719552455" class=3D"ao_Fr=
eeTextBlock">
=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-s=
ize: 12pt;">7 revenue recognition issues exposed by FinREC</span></strong><=
/p>
<p><span style=3D"font-size: 12pt;"><span style=3D"font-family: arial, helv=
etica, sans-serif;">Seven new revenue recognition implementation issues wer=
e recently exposed in working drafts issued by the AICPA Financial Reportin=
g Executive Committee (FinREC).&nbsp; </span></span><span style=3D"font-fam=
ily: arial,helvetica,sans-serif; font-size: 12pt;"><a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0288-1802/Bct/l-010b/=
l-010b:574/ct17_0/1?sid=3DTV2%3AxmbCnhfii"
 title=3D"7 revenue recognition issues exposed by FinREC">read more</a>&nbs=
p;&nbsp; <em><strong>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;"  id=3D"B1473453806109" class=3D"ao_Fr=
eeTextBlock">
=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-s=
ize: 12pt;">GASB developing revenue and expense recognition model</span></s=
trong></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">GASB issued an Invitation to Comment on Thursday to seek feedback to as=
sist its efforts to develop a revenue and expense recognition model for sta=
te and local government accounting.</span><span><span style=3D"font-family:=
 arial,helvetica,sans-serif;"><span style=3D"font-family: arial,helvetica,s=
ans-serif;">&nbsp;</span> </span></span><a target=3D"_blank"
 id=3D"ct18_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0288-1802/Bct/l-010b/=
l-010b:574/ct18_0/1?sid=3DTV2%3AxmbCnhfii"
 title=3D"GASB developing revenue and expense recognition model"><span styl=
e=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;"><a target=3D"_blank"
 id=3D"ct18_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0288-1802/Bct/l-010b/=
l-010b:574/ct18_1/1?sid=3DTV2%3AxmbCnhfii"
 title=3D"GASB developing revenue and expense recognition model">&nbsp;</a>=
 &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;"  id=3D"B24" class=3D"ao_FreeTextBlock=
">
=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
<table style=3D"float: left;" cellspacing=3D"0" cellpadding=3D"2">=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 92 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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 0 0 ; text-align: center;" align=3D"center" class=3D"mofooter">

Copyright &copy; 2018 Windes<br>Our address is 111 West Ocean Blvd., Twenty=
-Second Floor, Long Beach, CA 90802, USA<br>&nbsp;<br>If you do not wish to=
 receive future email, <a class=3D"msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-0288-1802/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3AxmbCnhfii">click here</a>.<br>(You can also send =
your request to <b>Customer Care</b> at the street address above.)
<img alt=3D"" border=3D"0" src=3D"http://marketing.windes.com/acton/o/1671/=
s-0288-1802/l-010b:574/l-010b/UVADTDTDU/endline.gif">
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