Universal CPA Review
Universal CPA Review

Fridays at 5+ 8D Music

Email sent: Jun 11, 2021 2:32pm
Its Friday and remember to practice Fridays at 5!
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"Fridays at 5". Its that time again and you know the drill! This is just a gentle reminder as I am sure you all have incorporated Fridays at 5 into your normal schedule! 

That is all I have for you!
Ask Joey is your virtual instructor and tutor that you can count on. Ask Joey lives for the CPA exam and is here for you 24/7. 

Exam: FAR
Topic: Acquihires (in relation to goodwill)

There are a million reasons as to why a company would acquire another company for price that is higher than the FMV of the net identifiable assets. When this happens, the acquirer records goodwill! 

One reason a company might pay more is to gain access to a company's employees. If the whole point of the acquisition is to "acquire the talent" of the target company, then this practice is known as an "acquihire". 

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Find music that drives focus

Some people hate listening to music while studying or working, while others love it. For me, it depends on the day and the task on hand. With today being Friday, I was full of energy and this YouTube playlist really helped me dive into the task at hand and crank it out!

You'll notice that the title of the video is "8D Music". You'll need over-the-ear headphones to get the full experience of 8D, but I can promise you that you'll be blown away. Give it a listen!
HIIT workouts are great because they focus on cardio, strength, and flexibility. I haven't tried this HIIT video yet, but I will be firing it up on Saturday morning to kickstart my day!
Universal CPA manages Facebook study groups for each section of the CPA exam (AUD, BEC, FAR, and REG). We utilize these groups to share helpful tips and images. Additionally, you can ask general questions to other students who are currently studying for the same section! Use the links below to join!

FAR Facebook Study Group
AUD Facebook Study Group
REG Facebook Study Group
BEC Facebook Study Group
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