Financial Accounting Foundation 401 Merritt 7 P.O. Box 5116 Norwalk, CT 06856-5116 www.accountingfoundation.org  Financial Accounting Standards Board www.fasb.org  Governmental Accounting Standards Board www.gasb.org Inquiries Saira Zafar 203.956.5252 szafar@f-a-f.org Subscription Information 800-748-0659 fasbpubs@fasb.org (for FASB publications) gasbpubs@gasb.org (for GASB publications) .