[Q1] FAR Study Group 2014 - Page 31

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  • January 1, 2014 at 5:22 am #525809
    AOCI
    Participant

    Happy New Years, my fellow FAR warriors.

    FAR-82!
    REG-82 Again!
    BEC-78!
    AUD-84!

    Done with the exam and LICENSED in VA as of 11/17/2015.

    January 1, 2014 at 5:22 am #525872
    AOCI
    Participant

    Happy New Years, my fellow FAR warriors.

    FAR-82!
    REG-82 Again!
    BEC-78!
    AUD-84!

    Done with the exam and LICENSED in VA as of 11/17/2015.

    January 1, 2014 at 5:07 pm #525811
    kels417
    Member

    @AOCI – yes, gleim includes simulations on both government and NFP accounting.

    Illinois
    Becker self study | Becker flashcards | Gleim | self written notes | WTB

    AUD - 74, 75 Passed! (Expires 1/2/2014)
    BEC - 78 Passed! (Expires 2/6/2014)
    REG - 70, 70, 72, 74, 76 Passed!!
    FAR - 72, 66, 69, 67

    January 1, 2014 at 5:07 pm #525874
    kels417
    Member

    @AOCI – yes, gleim includes simulations on both government and NFP accounting.

    Illinois
    Becker self study | Becker flashcards | Gleim | self written notes | WTB

    AUD - 74, 75 Passed! (Expires 1/2/2014)
    BEC - 78 Passed! (Expires 2/6/2014)
    REG - 70, 70, 72, 74, 76 Passed!!
    FAR - 72, 66, 69, 67

    January 1, 2014 at 7:50 pm #525813
    Kenada
    Member

    kels417-Best of Luck for your exam tomorrow! You can do it!

    FAR 05/27/14; 786/110 - Done !

    January 1, 2014 at 7:50 pm #525876
    Kenada
    Member

    kels417-Best of Luck for your exam tomorrow! You can do it!

    FAR 05/27/14; 786/110 - Done !

    January 1, 2014 at 8:54 pm #525815
    jeff
    Keymaster

    2014 FAR Changes Video

    https://www.another71.com/2014-cpa-exam-changes/

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

    January 1, 2014 at 8:54 pm #525878
    jeff
    Keymaster

    2014 FAR Changes Video

    https://www.another71.com/2014-cpa-exam-changes/

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

    January 1, 2014 at 8:56 pm #525817
    kels417
    Member

    Ahhh! Thank you so much, @insiwinsi! I'm trying to relax today and just go through flashcards and make sure I have all mnemonics and formulas memorized. So far, so good. Snow is threatening both my city and the city I am taking the exam, so I am hoping we don't get hit too hard. Thankfully, my dad has volunteered to drive me (about an hour and a half away) to the exam.

    Illinois
    Becker self study | Becker flashcards | Gleim | self written notes | WTB

    AUD - 74, 75 Passed! (Expires 1/2/2014)
    BEC - 78 Passed! (Expires 2/6/2014)
    REG - 70, 70, 72, 74, 76 Passed!!
    FAR - 72, 66, 69, 67

    January 1, 2014 at 8:56 pm #525879
    kels417
    Member

    Ahhh! Thank you so much, @insiwinsi! I'm trying to relax today and just go through flashcards and make sure I have all mnemonics and formulas memorized. So far, so good. Snow is threatening both my city and the city I am taking the exam, so I am hoping we don't get hit too hard. Thankfully, my dad has volunteered to drive me (about an hour and a half away) to the exam.

    Illinois
    Becker self study | Becker flashcards | Gleim | self written notes | WTB

    AUD - 74, 75 Passed! (Expires 1/2/2014)
    BEC - 78 Passed! (Expires 2/6/2014)
    REG - 70, 70, 72, 74, 76 Passed!!
    FAR - 72, 66, 69, 67

    January 1, 2014 at 11:53 pm #525819
    wanxx043
    Member

    Question: Does the date that bonds are dated ever affect issuance price? For example, if a company issues bonds as of 1/1/Y2 but the bonds are dated October 1, Y1 and pay interest semiannually on April and October. Would the proceeds from the bond issuance take into account that period of interest between 10/1/Y1 and 1/1/Y2?

    From this Becker problem, it seems like it wouldn't but I guess I'm just boggled at how that period of interest gets accounted for if not in the price of the bond.

    REG - 7/2/12 - 89
    BEC - 7/9/12 - 91
    AUD - 5/13/13 - 87
    FAR - 1/3/14 - 80

    January 1, 2014 at 11:53 pm #525880
    wanxx043
    Member

    Question: Does the date that bonds are dated ever affect issuance price? For example, if a company issues bonds as of 1/1/Y2 but the bonds are dated October 1, Y1 and pay interest semiannually on April and October. Would the proceeds from the bond issuance take into account that period of interest between 10/1/Y1 and 1/1/Y2?

    From this Becker problem, it seems like it wouldn't but I guess I'm just boggled at how that period of interest gets accounted for if not in the price of the bond.

    REG - 7/2/12 - 89
    BEC - 7/9/12 - 91
    AUD - 5/13/13 - 87
    FAR - 1/3/14 - 80

    January 2, 2014 at 2:33 am #525821
    Anonymous
    Inactive

    @wanxx

    What interest do you mean? If a company hasnt yet borrowed money, why would it be paying interest?

    January 2, 2014 at 2:33 am #525881
    Anonymous
    Inactive

    @wanxx

    What interest do you mean? If a company hasnt yet borrowed money, why would it be paying interest?

    January 2, 2014 at 2:36 am #525823
    Anonymous
    Inactive

    Issuance date is when bonds begin accruing interest.

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