AICPA Becker教材變動——FAR V4.2

F1 Module 1

Pages 3 — 11

Same

作為正在進(jìn)行的修訂《財務(wù)報告概念框架》項目的一部分，F(xiàn)ASB發(fā)布了新修訂的指導(dǎo)方針。（4.1版本教材位置相同）

F1 Module 2 

Pages 14 — 15

Same

更新了例1以闡明損益表中不常見項目的表述。（4.1版本教材位置相同）

F1 Module 4

Page 40

Same

針對長期建造合同中使用的術(shù)語新增了一個通關(guān)技巧。（4.1版本教材位置相同）

F1 Module 4

Page 45

New

為解釋銷售子分類賬與總賬的對賬新增了一個話題。（4.1版本教材無此內(nèi)容）

F1 Module 6 

Pages 57 —58

F1 Module 6 

Pages 55 —56

4.1版本教材的F1的module 6，第55-56頁，修訂了例2，刪除了之后會討論的涉及留存收益表的計算。

F1 Module 7 

Pages 59 —60

Same

根據(jù)ASU 2017- 12的要求，對套期保值會計中確認(rèn)的標(biāo)準(zhǔn)進(jìn)行了調(diào)整。（4.1版本教材位置相同）

F-3 Module 6

Page 61

Same

針對賬面價值、成本和累計折舊之間的關(guān)系新增了一個通關(guān)技巧。（4.1版本教材位置相同）

F-4 Module 6 

Pages 79 —80

Same

對商譽(yù)的減損進(jìn)行了修訂以更好闡明其內(nèi)容。（4.1版本教材位置相同）

F-5 Module 1

Page 9

Same

對例7中的事例和解釋進(jìn)行了更新以消除之前存在的疑惑。（4.1版本教材位置相同）

F-6 Module 2

Page 24

Same

對直接融資租賃中出租方會計進(jìn)行了調(diào)整，以更好符合當(dāng)前準(zhǔn)則。（4.1版本教材位置相同）

F-6 Module 3 

Pages 30 —32

Same

對套期保值會計中確認(rèn)的標(biāo)準(zhǔn)進(jìn)行了調(diào)整。（4.1版本教材位置相同）

F-6 Module 5

Page 43

Same

對套期保值會計中確認(rèn)的標(biāo)準(zhǔn)進(jìn)行了調(diào)整。（4.1版本教材位置相同）

F-7 Module 5

 Pages 41 —55

F-7 Module 5 

Pages 41 —50

4.1版本教材的F7的module 5，第41-50頁，擴(kuò)展了該主題以包含更詳細(xì)的現(xiàn)金流量表的計算。

F-8 Module 3

Page 26

Same

為更清晰地闡明非營利組織的捐贈服務(wù)進(jìn)行了更新。（4.1版本教材位置相同）

F- 10 Module 1 

Page 5

Same

將術(shù)語“綜合年度財務(wù)報告”改為了“年度綜合財務(wù)報告”。（4.1版本教材位置相同）

FAR Flashcards

Various

Same

在 F- 1 (8), F-3 (1), F-5 (1), F-6 (1), F-9 (1), and F- 10 (9)這幾個單元章節(jié)中修訂了一共21張flashcards。（4.1版本教材位置相同）

F1 Module 1

Pages 3 — 11

Same

As part of an ongoing project to revise the Conceptual Framework for Financial Reporting, the FASB issued new or revised guidance.

F1 Module 2 

Pages 14 — 15

Same

Example 1 was updated to clarify the presentation of infrequent items in the income statement.

F1 Module 4

Page 40

Same

A new Pass Key was added regarding the terminology used in long-term construction contracts.

F1 Module 4

Page 45

New

A new topic was added explaining the reconciliation of the sales subledger to the general ledger

F1 Module 6 

Pages 57 —58

F1 Module 6 

Pages 55 —56

Example 2 was revised, removing calculations for the statement of retained earnings, which is covered later.

F1 Module 7 

Pages 59 —60

Same

Changes were made for ASU 2017- 12, which changed the recognition requirements for hedge accounting.

F-3 Module 6

Page 61

Same

A new Pass Key was added explaining the relationship between, book value, cost, and accumulated depreciation.

F-4 Module 6 

Pages 79 —80

Same

The rules for accounting for goodwill impairment were revised for clarity.

F-5 Module 1

Page 9

Same

The facts and explanation in Example 7 were updated to remove confusion.

F-6 Module 2

Page 24

Same

Changes were made to lessor accounting for a direct   financing lease to better conform with current guidance.

F-6 Module 3 

Pages 30 —32

Same

Changes were made for ASU 2017- 12, which changed the recognition requirements for hedge accounting.

F-6 Module 5

Page 43

Same

Changes were made for ASU 2017- 12, which changed the recognition requirements for hedge accounting.

F-7 Module 5

 Pages 41 —55

F-7 Module 5 

Pages 41 —50

This topic was expanded to include more detailed calculations for the statement of cash flows.

F-8 Module 3

Page 26

Same

The text regarding donated services to a not-for-profit organization were revised for clarity.

F- 10 Module 1 

Page 5

Same

The term “Comprehensive Annual Financial Report” was changed to “Annual Comprehensive Financial Report.”

FAR Flashcards

Various

Same

21 FAR flashcards were updated for V4.2 in units F- 1 (8), F-3 (1), F-5 (1), F-6 (1), F-9 (1), and F- 10 (9).