In response to the recent FASB standard SFAS 158, Employers' Accounting for Defined Benefit Pension and Other Post-Retirement Plans, the Spiceland author team has completely updated chapter 17 to reflect these changes. The revised chapter is included here in PDF form; you can also access the chapter and its supplemental material here:

Chapter 17 PDF (FINAL 1.24.2007) (727.0K)

http://highered.mcgraw-hill.com/sites/0072994029/student_view0/text_updates_and_errata.html

Instructors can access all updated content by logging in to the Instructor Edition and clicking on either the Text Updates/Errata link, or on any of supplements in the "Chapter 17" section. All older files for chapter 17 have been replaced with the updated content.