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2019年參加美國注冊會計(jì)師考試的學(xué)員注意啦,你現(xiàn)在學(xué)習(xí)的是Becker官方發(fā)布的學(xué)習(xí)軟件新版本(AUD V3.3,BEC V3.2,F(xiàn)AR V3.3和REG V3.3)嗎?如果不是的話,那得抓緊時(shí)間更新了喲~
2019年USCPA考試教材Becker有以下版本的更新:
以下是AUD、BEC、FAR更新知識點(diǎn)內(nèi)容的頁數(shù)匯總,供準(zhǔn)考生參考:
FAR更新內(nèi)容請參考《Becker 10月份更新內(nèi)容速遞!》
溫馨提示:
計(jì)劃參加2019年USCPA考試的同學(xué),要使用Becker新版本學(xué)習(xí)軟件與教材進(jìn)行學(xué)習(xí)哦,網(wǎng)校USCPA教學(xué)老師為大家整理了此次Becker教材更新的主要內(nèi)容,一起來看一下吧~
2019年美國注冊會計(jì)師考試教材Becker更新內(nèi)容匯總?cè)缦拢?/strong>
【REG V3.3 】
R1 through R6 - completely re-written for TCJA Tax Cuts and Jobs Act.
R7 and R8 are Business Law and did not require a re-write.
【FAR V3.3 】
F-2 Module 8 was updated (mostly replaced) to bring ratio formulas inline with formulas from released by the AICPA.
F-6 Modules 1 and 2 were updated (completely replaced) for new lease standards (ASU 2016-02 and ASU 2018-01). (Note that V3.2 F-6 Module3 Sale-Leaseback was deleted in V3.3 and subsequent modules were renumbered in V3.2.)
F-6 Modules 6 and 7 were updated for the tax implications of the Tax Cuts and Jobs Act of 2017.
F-9 Module 2 and F-10 Module 2 were updated (completely replaced) for GASB 84 which changed terminology of agency funds to custodial funds. Minor related changes were made to other modules in F-9 and F-10.
【AUD V3.3 】
A-1 Module 10 was updated for SAS 133 Auditor Involvement WithExempt Offering Documents
A-3 Module 7 was updated (mostly replaced) to bring ratio formulas inline with formulas released by the AICPA.
【BEC V3.2】
B-2 Modules 1 and 9 were updated for new lease standards (ASU 2016-02and ASU 2018-01).
B-4 Module 3 was updated (mostly replaced) to bring ratio formulas inline with formulas released by the AICPA. Minor changes were made toformulas in B-2 Modules 1, 2, 3, and 9.
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