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©2019 CliftonLarsonAllen LLPCreate Opportunities <br />GASB Postponed the Effective Dates of Many <br />Standards in May 2020 <br />•Statement No. 84 –Fiduciary Activities <br />–December 31, 2020 –City early implemented in 2019 <br />•Statement No. 87 –Leases <br />–December 31, 2022 <br />Accounting Standards <br />17