I was feeling the same when I started working on F6 early this week considering it's my 3rd time to study FAR. I thought of the man whom I saw on the video who goes crazy, screams wildly, and runs away like he is going to hang himself up.
Initially, when I was tackling the MCQs, I kept getting most of the questions wrong. I was so frustrated of those wordy questions. I closed the HW part and just walked away from my computer. How am I going to tackle it now? I decided to review my intermediate accounting textbook.
I wrote down all the examples of taxable and deductible items and classified them appropriately. I created a 2-column table for all DTL & DTA with 2 rows containing Taxable Revenues Later, Deductible Expenses Now, Deductible Expenses Later, and Taxable Revenues Now. Then, I committed them all to memory.
On my next HW attempt , I improved a lot. I was getting the correct answers although my solution was different from the format of Becker's explanation. I was so pleased that at least, finally I understood the concept. Out of remaining 60 questions, I got 78% correct, which to me was a huge leap. Thanks to the Temporary Differences table I created!
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