The 14th edition has changed Fundamental Accounting Principles in many important ways. Extensive input obtained through surveys, focus groups, reviewers, and personal correspondence has driven the revision plan. Instructors confirm several trends that are affecting the world of accounting. The trends most prevalent in accounting education today include the demand for change, the visual orientation of students, the need for flexibility and innovation in the classroom, new pedagogy, and the impact of technology. The many changes that have been integrated throughout this revision are in response to these trends.