[jeff]

Welcome to the Q4 2016 CPA Exam Study Group for FAR.

If this is your first post in the study group – please post your target exam date (just the time frame to preserve your anonymity), and your past history with this exam (optional, of course).

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

[Anonymous]

Ignore this im trying to memorize without looking at material current/noncurrent DTA/DTL

General GAAP rule is net noncurrent on BS

Exception is if asset relates to current /noncurrent A's and L's

if not related to A's and L's classify based on timing of reversal of difference

Items not related to A's and L's
Carryforwards on DTA
Organzation costs
& of completion

IFRS is noncurrent only

[cdn]

THANKS mckan; good luck to you. This my last to pass- so GOD please help me!!!!

[Anonymous]

Man I feel the same way . It's all good man we are all prospering!!!

[mckan514w]

Last to pass as well- will spend the day going over JE's and lightly reviewing some old MCQs that have been giving me probs… not much else I can do at this point… but pray we all see passing scores on the 22nd.

and they ask me why I drink...

FAR- 61-next time I'll ask for lube instead of a calculator
REG-75- Never been so happy to see such a low grade
BEC- 8/11
AUD- 9/2

[mtaylo24]

Que the motivational videos! I swear this was the fastest 27 days of my life!

AUD - 1st - 60 (12/12), 61 (2/13), 61 (8/13), 78! (11/15)
REG - 55 (2/16) 69 (5/16) Retake(8/16)
BEC - 71(5/16) Retake (9/16)
FAR - (8/16)

[AScott89]

Guys I passed FAR with a 79! My first section passed. Now to really buckle down for AUD. I am NOT losing a pass credit.

BEC-65
AUD-72(8 '14); 68(11 '14)
FAR-
REG-

[mtaylo24]

@Ascott89 w/ the W! Congrats buddy! This actually gets me hyped for tomorrow!

AUD - 1st - 60 (12/12), 61 (2/13), 61 (8/13), 78! (11/15)
REG - 55 (2/16) 69 (5/16) Retake(8/16)
BEC - 71(5/16) Retake (9/16)
FAR - (8/16)

[AScott89]

Thanks! I'm really excited for my first pass but now the pressure is on.

BEC-65
AUD-72(8 '14); 68(11 '14)
FAR-
REG-

[A1lessio]

Ascott89 – CONGRATS!!!! Passing FAR must be such a relief. I feel like the other sections are a walk in the park compared to FAR. You got this!

Good look to everyone taking the exam.

AUD (08/02/2016)

[mckan514w]

woo hoo Ascott like Mtaylo that hypes me up! I need a 15 point jump and your living proof it can be done!!! so psyched for you… now go kill the rest!

and they ask me why I drink...

FAR- 61-next time I'll ask for lube instead of a calculator
REG-75- Never been so happy to see such a low grade
BEC- 8/11
AUD- 9/2

[AScott89]

@Mckan Hell yeah a 15 point jump is doable. Just relax and take your time on exam day. Read each question one or two times then read every answer choice carefully. Don't just pick the first one that looks good.

You're taking it tomorrow right? You got this, now go and kick it's ass! If I can go from 55 to 79 you can totally pass.

BEC-65
AUD-72(8 '14); 68(11 '14)
FAR-
REG-

[mckan514w]

Ha thanks Ascott thats actually what I am concentrating on this morning with the MCQ's taking my time and working through each one… I get so nervous that I am going to run out of time that I am VERY BAD about rushing through…. patience… patience… patience…

and they ask me why I drink...

FAR- 61-next time I'll ask for lube instead of a calculator
REG-75- Never been so happy to see such a low grade
BEC- 8/11
AUD- 9/2

[Anonymous]

I love the pressure . Governmental and NFP today then come Saturday FAR is mine.

[moonyock]

So I took my exam yesterday and had a quick technical question that was bugging me beforehand and now has me really worried afterwards. When doing journal entries should cells in the same line of an entry that are not being used for the debit or credit amount be left blank or filled in with a zero? I don't remember there being any instruction with regards to that, only that not all lines will be used. Thanks, and good luck to everyone getting exam scores and testing over the next few days.

[Anonymous]

Can somebody please give me a run down of cash to accrual and accrual to cash. I would greatly appreciate it!!!

[Author]

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