[whitesoxfancpa]

I am studying for FAR now and Becker has some supplemental reading on pooling of interest method. I am trying to decide whether to waste another evening studying F3 and really learn this, or if I should move onto F4.

Is pooling of interests tested on the actual exam anymore?

AUD 96 FAR 95 REG 94 BEC 88

[Anonymous]

Although I am not allowed to give out specifics about my exam, I would say the general range of how heavily this subject was tested on my exam was between 0% and 0%. I wouldn't spend much time on it.

[Anonymous]

It is not a current topic (2001). Don't bother with it.

[Jason]

it was never tested in school so I wouldn't worry about on the cpa exam; it's outdated

FAR 81, BEC 75, AUDIT 92 ,Reg 88

[AARON]

Pooling of interests is outdated. See F3 – (B) in Becker. Ignore the pooling questions… waste…

Only worry about the cost method, equity method, and aquisition method.

? AUD - 87 (8/12/09)
? REG - 77 (1/15/10
? BEC - 77 (1/6/09 - Expired) / 79 (11/18/10)
? FAR - 75 (2/11/11)

[whitesoxfancpa]

Excellent! I figured as much, but I am curious as to why Becker still puts it in as supplemental reading. Even Tim Gearty in the lecture said something like, “Again, notice the supplemental reading, again, you can, again, read that on your own, because we'll be, again, notice we'll be, again, focusing our attention on the acquisition method.”

AUD 96 FAR 95 REG 94 BEC 88

[Author]

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