[jeff]

FAR Resources:

Free FAR Notes & Audio – https://www.another71.com/cpa-exam-study-plan

FAR 10 Point Combo: https://www.another71.com/products-page/ten-point-combo

FAR Score Release: https://www.another71.com/cpa-exam-scores-results-release

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[samdiegoCPA]

What are the ways to display Comprehensive Income? Are there 2 or 3 ways? I'm seeing conflicting information 🙁

EDIT: Can anyone show me their notes or give me a quick rundown between Comprehensive Income, OCI, and Accumulated OCI? I cannot grasp this material right now.

AUD: 84
REG: 84
BEC: 79
FAR: 83

[samdiegoCPA]

What are the ways to display Comprehensive Income? Are there 2 or 3 ways? I'm seeing conflicting information 🙁

EDIT: Can anyone show me their notes or give me a quick rundown between Comprehensive Income, OCI, and Accumulated OCI? I cannot grasp this material right now.

AUD: 84
REG: 84
BEC: 79
FAR: 83

[HopefulCPA0601]

@samdiegoCPA:

Income from Cont Ops + Discops + Extraordinary Gain/Loss + Accounting Change Adjustment to RE = Net Income

Pension adjustments + Unrealized gains on AFS + Foreign Curr Translation Adj + Effective portion of cash flow hedge + Revaluation Surplus (IFRS ONLY) = OCI

Net income + OCI = comprehensive income

at end of period:

– net income is closed out to retained earnings

– oci is closed out to accumulated oci

– comprehensive income is closed out to balance sheet

BEC: 65 - 79* - 84 DONE
AUD: 65 - 76 DONE
REG: 63 - 77 DONE
FAR: 65 - 63 - 67 - 69 - 73 - 71 - 83 DONE

Becker Notes & Flashcards, Wiley Test Bank, Ninja MCQ

[HopefulCPA0601]

@samdiegoCPA:

Income from Cont Ops + Discops + Extraordinary Gain/Loss + Accounting Change Adjustment to RE = Net Income

Pension adjustments + Unrealized gains on AFS + Foreign Curr Translation Adj + Effective portion of cash flow hedge + Revaluation Surplus (IFRS ONLY) = OCI

Net income + OCI = comprehensive income

at end of period:

– net income is closed out to retained earnings

– oci is closed out to accumulated oci

– comprehensive income is closed out to balance sheet

BEC: 65 - 79* - 84 DONE
AUD: 65 - 76 DONE
REG: 63 - 77 DONE
FAR: 65 - 63 - 67 - 69 - 73 - 71 - 83 DONE

Becker Notes & Flashcards, Wiley Test Bank, Ninja MCQ

[lvr21]

@Zack —why are you driving and writting on this board?? haha!

@rigo — Governmental is my favorite too!… If there is a favorite while studying for the hardest test of my life…

@CPAmommy — send me a cool eraser!!!

{R: PASSED!! (I passed one!)}
{B: PASSED!! (Halfway there!)}
{F: PASSED!! (1 left!!!)}
{A: PASSED(I am done!!)}

[lvr21]

@Zack —why are you driving and writting on this board?? haha!

@rigo — Governmental is my favorite too!… If there is a favorite while studying for the hardest test of my life…

@CPAmommy — send me a cool eraser!!!

{R: PASSED!! (I passed one!)}
{B: PASSED!! (Halfway there!)}
{F: PASSED!! (1 left!!!)}
{A: PASSED(I am done!!)}

[lvr21]

I hate the final review/test in becker… The one time I completed the entire thing my score wasn't as high as I wanted it to be and it really hurt my confidence going into my Audit test. As you can tell from my signature… I failed it… SOOO I do not take the whole final test…. I may be bitter….. ha!

{R: PASSED!! (I passed one!)}
{B: PASSED!! (Halfway there!)}
{F: PASSED!! (1 left!!!)}
{A: PASSED(I am done!!)}

[lvr21]

I hate the final review/test in becker… The one time I completed the entire thing my score wasn't as high as I wanted it to be and it really hurt my confidence going into my Audit test. As you can tell from my signature… I failed it… SOOO I do not take the whole final test…. I may be bitter….. ha!

{R: PASSED!! (I passed one!)}
{B: PASSED!! (Halfway there!)}
{F: PASSED!! (1 left!!!)}
{A: PASSED(I am done!!)}

[Zackrampage]

@lvr I wasnt driving lol. @hopeful thanks for that explanation It really helped

FAR - 62 , End of aug 2015
BEC - 67, 67
AUD - TBD
REG - TBD

[Zackrampage]

@lvr I wasnt driving lol. @hopeful thanks for that explanation It really helped

FAR - 62 , End of aug 2015
BEC - 67, 67
AUD - TBD
REG - TBD

[stovy40]

@lvr I am glad that I am not the only one that feels like tossing my PC through the window after I finish a Becker final exam. I have taken two of them this weekend, and my date with FAR is tomorrow. I am beyond stressed and anxious! I feel like I am only retaining about 60% of the 10 FAR chapters.

AUD - 90 (07/05/13)
REG - 87 (08/29/13)
BEC - 84 (12/02/13)
FAR - 82 (02/10/14)

[stovy40]

@lvr I am glad that I am not the only one that feels like tossing my PC through the window after I finish a Becker final exam. I have taken two of them this weekend, and my date with FAR is tomorrow. I am beyond stressed and anxious! I feel like I am only retaining about 60% of the 10 FAR chapters.

AUD - 90 (07/05/13)
REG - 87 (08/29/13)
BEC - 84 (12/02/13)
FAR - 82 (02/10/14)

[samdiegoCPA]

Thanks @HopefulCPA0601!

AUD: 84
REG: 84
BEC: 79
FAR: 83

[samdiegoCPA]

Thanks @HopefulCPA0601!

AUD: 84
REG: 84
BEC: 79
FAR: 83

[HopefulCPA0601]

I have reached a point of no more brain power.. what do i do?!?!?!

BEC: 65 - 79* - 84 DONE
AUD: 65 - 76 DONE
REG: 63 - 77 DONE
FAR: 65 - 63 - 67 - 69 - 73 - 71 - 83 DONE

Becker Notes & Flashcards, Wiley Test Bank, Ninja MCQ

[Author]

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