I recently took FAR for the first time in July and just got my score back and got a 73. I totally bombed the simulation that requires the FASB codification lookup. I never practiced those sims or even watched a video on how to find the answer. I feel so stupid for not practicing or even watching 1 video before the exam. Now I have to re-take it next month……..
This is a common mistake. It's unfortunate you would have passed with that question correct.
When preparing for your retake, do the research questions manually and you will be ready to go on exam day. It will force you to read carefully and think about which section and subsection you need to be looking.