[Jacqueline]

I retake far on April 13th, on I realized that Q2 score release in on June 27. OMG I have to wait for more than 2 month.
I failed FAR in Q1 with score 70, retake it.
For the first testlet, I mark 4 MC, and noticed that testlet 2 is noticeably hard for me because I marked 8 or 9 MC. And do resized that I made at least 4 MC wrong (some moment my brain is just empty and forget some concepts. Also change right answer to wrong, painful).for the simulation, I also change two right answers) there are a few calculation in SIM remain uncertain, really worry about my second try. Cannot do it again.

I do think the exam question is ambiguous. The CF statement, said Cash inflow is increase, outflow is decrease. Forgot if it said enter 0 if no change. Only know that once I input 0, cannot reset 0 to blank.
For the noncash transaction, definitely need disclosure. No idea if it want to to put 0 or a negative/positive number in noncash transaction column. Said using indirect method, but it only apply to cash flow from operating, no idea if I should use direct method for investing and financing activity or ignore it.
But what I did is just use indirect method for operating, direct or investing and financing. For noncash transaction, I put negative number noncash transaction column. I just want to say that the requirements are so ambiguous.

Also, could anyone tell me where do service cost and net periodic pension cost go in I/S, as operating or nonoperating.

I just feel that I am about to going crazy, the more I thought about the exam, the more I doubt my answers.
I guess from now on I just start to re-study the material continuously, just in case of 3rd try.

AUD - 80
BEC - 83
FAR - 70
REG - 80

Practice, Patience, Persistence