I noticed that there were some footnotes that contained information that were more up to date than the body text. For example, on page 364 of Level 2 Volume 2, footnote #6 states: “Effective after 15 December 2008, US GAAP require noncontrolling interest to be reported separately from the parent’s equity but within total equity. (…)” On the other hand, the body of the textbook simply says: “(…) and “minority interest” must appear in the equity section under IFRS but can be placed in liabilities, in the equity section, or in between according to US GAAP.” As you can see, what’s stated in the body of the text is outdated. It makes more sense to just learn the up to date one, but anybody know what the CFAI’s policy is? Do candidates have to know both, or just one of them? (if one, which one?)