2019年AICPA考試教材Becke軟件變化解析

2019年AICPA考試已經(jīng)起航，各位同學(xué)注意啦！Becker官方發(fā)布的學(xué)習(xí)軟件新版本（Becker教材AUD V3.3，BEC V3.2，F(xiàn)AR V3.3和REG V3.3），已經(jīng)運(yùn)用于2019年1月1日開始的AICPA考試中。

于2019年1月1日當(dāng)天或之后參加AUD、BEC或FAR考試的考生，要使用更新后的Becker版本（AUD V3.3、VAR V3.3和BEC V3.2）學(xué)習(xí)啦。

以下是AUD、BEC、FAR更新知識(shí)點(diǎn)內(nèi)容的頁數(shù)匯總，供準(zhǔn)考生參考：

溫馨提示：

參加2019年美國注冊(cè)會(huì)計(jì)師考試的各位同學(xué)，要開始使用Becker新版本進(jìn)行學(xué)習(xí)了哦，網(wǎng)校USCPA教學(xué)老師為大家整理了2019年Becker教材更新的主要內(nèi)容，一起來看一下吧~

2019年美國注冊(cè)會(huì)計(jì)師考試Becker教材更新內(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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