Conceptual Framework and Accounting Standards. I studied the textbook, online resources, and my professor's Powerpoint presentations. Answered the problems in the book, and yet I very likely failed my midterms exam. Studying IAS is just too boring for me, and as someone with a poor memory. It's hard to recall the specific things a standard would require to be disclosed. I'm very much willing to put in the time and effort in studying, but I feel like I'm just doing it wrong. Any advice on what to focus on and how to make the knowledge stick? Thank you very much.