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good afternoon everyone thank you for joining us for todayamp;#39;s educational webinar six important facts about the new accounting standard todayamp;#39;s webinar is being printed by lucanet north america and mueller cpa before i go ahead and introduce our two presenting companies i would just like to cover a few housekeeping items with our attendees this session is reported and will be shared via email after the event is complete so we welcome you to revisit content yourself and share it with any colleagues we also invite your comments and questions today so please get the separate q a box and chat box which are located at the right hand side of your screen and please get familiar with it if you think of a question for yours at any point just type it in there and i or our moderator today will pose it to our speakers at a formal q a portion at the end as well put in any comments or questions if youamp;#39;re having any technical issues i will answer it in that chat box for our two