Here are some suggestions for discussions and, as always, feel free to add some issues you want to discuss.Please make sure your posts identify what issue you are discussing.Thanks!Some possible issues we might want to discuss concerning this chapter include:

• What are the differences between regular and irregular items on an incomestatement? What are the requirements for items to qualify as irregular?What are some examples of irregular items? What is the effect ofirregular items on an investor's analysis of a company?

• What is included in other comprehensive income? Why are items included in other comprehensive income, but not included in net income? Should these items be included in net income or not included at all? Explain your answer.