Do you have the ninja notes? If so, I would read through those again and maybe rewrite them. A couple of things I think are important:
TRANSLATION – gains and losses OCI
REMEASUREMENT – gains and losses income stmt
TRANSACTION – gains and losses income stmt
For finding TRANSACTION gains and losses use the spot rate. Will need to calculate on the date of purchase, date of report (ie 12-31-10), and date of payment.
Know what rate to use for TRANSLATION & REMEASUREMENT for balance sheet items, income stmt items (Weighted average), and cash flow stmt
If you don't have the ninja notes reread that chapter in whatever book you have. Hope some of this helps.
FAR - 81 (8/31/12)
AUD - 93 (10/19/12)
BEC - 79 (11/27/12)
REG - 92 (2/8/13) DONE! All 1st attempt!
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