The following Update files contain discussions of key accounting standards and other issues that have arisen since the publication of Intermediate Accounting, 14th Edition.
The first is file reflects the most recent accounting standards concerning comprehensive income. It should replace pages 181–184 in Chapter 4 of Intermediate Accounting, 14th Edition. Replacement homework material is also included.
The second file contains a more expansive discussion of Completed Projects, Proposed Projects and International Developments that you may want to incorporate in your course. The second file also includes the comprehensive income material that is separated out in the first file.
