FAR 2013. PENSIONS are not on the exam?

This topic has 5 replies, 4 voices, and was last updated 12 years, 5 months ago by Anonymous.

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July 19, 2013 at 2:46 am #178796

Topsya
Member

I have just looked up the exam content no AICPA website. And I did not find Pensions anywhere in the FAR section. Does that mean that Pensions are excluded from the FAR in 2013?????

Here is the link:

https://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/ContentAndSkills/DownloadableDocuments/CSOs-SSOs-Effective.Jan2013.pdf

AUD - 90
FAR - 83
BEC - 81
REG - 80
ETHICS - 100

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July 19, 2013 at 2:59 am #426413

J
Member

Sure they are… see FAR, II, letter M (Compensation and Benefits):

“Compensated absences, Deferred compensation arrangements, Nonretirement postemployment benefits, Retirement benefits, Stock compensation (share-based payments).”

Maybe they don't specifically use the word “pensions”, but some of this has to do with pensions.

July 19, 2013 at 3:02 am #426414

barelystayingsane
Member

If it sounds too good to be true…… 😉

July 19, 2013 at 3:03 am #426415

Topsya
Member

Darn!!!!! oh welll… thanks as usual @InterFC1

AUD - 90
FAR - 83
BEC - 81
REG - 80
ETHICS - 100

July 19, 2013 at 3:04 am #426416

Topsya
Member

@barelystayingsane i had my hopes really high lol

AUD - 90
FAR - 83
BEC - 81
REG - 80
ETHICS - 100

July 19, 2013 at 3:32 am #426417

Anonymous
Inactive

Pensions are a Post Retirement Benefit. Sorry 🙁
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