IFRS has me tripping a bit

Mari is a weekly Club 75 Blogger as she documents her journey through the CPA Exam. She has been a member of Another71.com's Club 75 since March 2010.

It’s bad enough FAR has a tremendous amount of information than to top it off with different rules and vocabulary for international standards is a little tricky. The first time I took this part, I got a 69. That was last year, in November, when NO IFRS was involved.

I’m nervous, to say the least. I understand that the AICPA will gradually add IFRS as the year goes on, and as this is the second window of the year, how much IFRS will there will be? I guess I will find out in two weeks.

I have been a balancing act on studying and not trying to focus on this IFRS information so much. And the more I read, and answer questions soon after, the more I remember, but IFRS seems to go in one ear and out the other.

Today will be two weeks till test day and I’m absolutely beside myself. I’m almost to the point of cramming but I don’t want to be stressed so I’m steadily going through material. I will focus on multiple choice this next week. Hopefully, I get through all of it.

This weekend proved to be an extremely difficult one (what weekend isn’t, right?). I spent the weekend with my boys, which was extremely enjoyable. So much so, it was hard to sit down and study. We did get to my friend’s ranch this weekend and he took them fishing. I decided to join them after thinking, it’s a beautiful day to study out there while you all fish.

Well, that proved to be a bit of wasteful time, as I was surrounded by cow poop and finding a spot without cow poop around was difficult (yes, I’m in Texas but I’m in Austin so I’m usually not around cow poop so much!).

Then it was surprisingly windy and I was cold (it was like 85 degree weather – I’m also a weirdo and always cold), so I was freezing while trying to hold down pages to my book. I finally gave in and had to get my friend to give me a ride back to the cabin at the ranch (way too far for me to walk in flip flops). Needless to say, the boys had a great time. No fish, but lots of stories and they got to pet the black bull (who is actually quite sweet).

So, I’m two weeks away from D-Day. All I can say is that I will study with Roger's FAR Course as much as I can in the small amount of time left. I know this may sound pessimistic of me, but I have decided that after said D-Day (which is May 31st if anyone cares) that I will continue working multiple choice every night until I get results of my test. That way, I can be ready if I don’t pass and not have wasted time in between. I’m sure that’s a bit of a “glass half empty” scenario, but I don’t want to be too confident and I can be even more ready to pass if I do fail. Is that a really dumb idea? I’ve actually never done that before.

I guess if I find out I did pass, then I studied for nothing, which is better than finding out I didn’t and then having to start out all over again. Okay, I’ll stop over-analyzing my future and get back to the present – studying my freaking butt off!

Talk to you all next week during, what I call, Freak Out week.

~Mari

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