leekeewen

 yes...in Boston...

leekeewen

I didn't see IFRS either...[em54]

leekeewen

 True...Notes are really useful..it covers almost everything on the exam...as long as you read through the 5 books in a thorough way

leekeewen

QUOTE:

以下是引用best_tu在2009-6-9 1:09:00的发言：
Boston考的 有不少IFRS，只有两道GAAP 但其他题目和版上讨论的出路也比较大

What do you mean "lots of IFRS" here? You mean the questions stated "IFRS", or like what others said there was a note bolded "all calculations require IFRS except for those noting GAAP" on the top of the whole section?

Lots of students in China said there was a black bold note above the section requiring treating the questions in the IFRS way...I didn't notice it at all..bummer

I do remember lots of quetions are around comparing GAAP vs IFRS, but those questions straightforwardly stated either GAAP or IFRS....

leekeewen

QUOTE:

以下是引用jeffie在2009-6-9 1:19:00的发言：
我在美东考的。有IFRS，印象很深因为在pension accounting那一块儿，正好前一天看过。 是不是每个考场都不一样

ehh..I don't remember this question about pension accounting? What is it about? Could u pls help me refresh my memory a bit?~~

leekeewen

QUOTE:

以下是引用jeffie在2009-6-9 2:41:00的发言：

哎，说不定帮你refresh memory以后就发现又是我自己摆乌龙了。。我记不得题干说什么了，反正提到了IFRS。整个大题考的是pension accounting和stock option compensation accounting。第一道题问这个公司会在financial statement上汇报多少的pension obligation.如果是GAAP，那就是net funded status。而IFRS允许有对previous accounting period的adjustment。 but again,也许是我记错了。。。

ehh....you are talking about Level II bah...xia si wo leh...