2019年美国注册会计师(AICPA)考试教材Becker版本更新啦!正保会计网校提醒参加2019年考试的同学们:一定要注意更新自己的教材版本!
2019年USCPA考试Q2考季马上就要开始啦,你现在学习的是Becker官方发布的学习软件新版本(AUD V3.3,BEC V3.2,FAR V3.3和REG V3.3)吗?如果不是的话,那得抓紧时间更新了哟~
2019年USCPA考试教材Becker有以下版本的更新:
以下是AUD、BEC、FAR更新知识点内容的页数汇总,供准考生参考:
FAR更新内容请参考《Becker 10月份更新内容速递!》
温馨提示:
已经报名USCPA考试的同学,一定要注意自己学习时用的Becker版本是不是的版本。正保会计网校为大家整理了2019年Becker版本更新的主要内容,一起来看一下吧~
2019年美国注册会计师考试教材Becker更新内容汇总如下:
【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.
更多关于USCPA考试教材Becker版本更新的问题请点击在线咨询了解详情>>
有意向报考的同学快快点击下方“立即申请”按钮,进行免费学历评估,了解你是否满足报考条件吧~
【2019年USCPA考生须知】
AICPA官网发布公告,2019年7月AICPA考试大纲有变,此次公告的更新,再次提醒了各位考生,USCPA考试考点与难度在不断变化,所以网校老师建议有意向报考USCPA考试的考生尽早备考,尽快参加考试!点击了解2019年USCPA考纲变化详情>>
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