[SchruteBeet]

Hey guys,

I am using Becker for my FAR retake but I have the textbook for V3.0. I just wanted to confirm that for the 2018 changes, the only thing that has changed as far as pensions and post-retirements benefits are concerned is that the service cost is now included in pension compensation expense which is treated as an operating expense on the income statement. All other components of net periodic pension cost are presented below income from continuing ops. Am I missing any other changes that have occurred? Thank you!

AUD - 79
BEC - 80
FAR - 83
REG - 78

Ethics - 97

"If it were easy, everyone would do it."

"Hard work, perseverance, faith, blessings."

[Anonymous]

Yupp! That's it for pension benefits thankfully. FYI here's the list of all the affected modules that changed:

F1: M3 & 4
F4: M1
F7: M1-3
F8: M3-6

Good luck studying!

[SchruteBeet]

Thanks for sharing that @Brianna. I couldn't access the list on my Becker alerts for some reason.

AUD - 79
BEC - 80
FAR - 83
REG - 78

Ethics - 97

"If it were easy, everyone would do it."

"Hard work, perseverance, faith, blessings."

[Anonymous]

Oh, joy-haven't gotten there yet! 🙂 LOL

[samantha]

@Brianna — do you by any chance know if these are still the affected modules that changed, or if there are additional ones that have been affected by the change as of today?

AUD - 84
REG - 76
FAR - Waiting for December 11 score release
BEC - Scheduled for December 5

[Author]

Replies