AICPA Becker教材变动——FAR V4.2
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| FAR | REG | AUD | BEC |
本次FAR教材的内容主要变动如下（共十六点）：
V4.2 Location | V4.1 Location | Description of Update |
F1 Module 1 Pages 3 — 11 | Same | 作为正在进行的修订《财务报告概念框架》项目的一部分，FASB发布了新修订的指导方针。（4.1版本教材位置相同） |
F1 Module 2 Pages 14 — 15 | Same | 更新了例1以阐明损益表中不常见项目的表述。（4.1版本教材位置相同） |
F1 Module 4 Page 40 | Same | 针对长期建造合同中使用的术语新增了一个通关技巧。（4.1版本教材位置相同） |
F1 Module 4 Page 45 | New | 为解释销售子分类账与总账的对账新增了一个话题。（4.1版本教材无此内容） |
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页，修订了例2，删除了之后会讨论的涉及留存收益表的计算。 |
F1 Module 7 Pages 59 —60 | Same | 根据ASU 2017- 12的要求，对套期保值会计中确认的标准进行了调整。（4.1版本教材位置相同） |
F-3 Module 6 Page 61 | Same | 针对账面价值、成本和累计折旧之间的关系新增了一个通关技巧。（4.1版本教材位置相同） |
F-4 Module 6 Pages 79 —80 | Same | 对商誉的减损进行了修订以更好阐明其内容。（4.1版本教材位置相同） |
F-5 Module 1 Page 9 | Same | 对例7中的事例和解释进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 | 对直接融资租赁中出租方会计进行了调整，以更好符合当前准则。（4.1版本教材位置相同） |
F-6 Module 3 Pages 30 —32 | Same | 对套期保值会计中确认的标准进行了调整。（4.1版本教材位置相同） |
F-6 Module 5 Page 43 | Same | 对套期保值会计中确认的标准进行了调整。（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页，扩展了该主题以包含更详细的现金流量表的计算。 |
F-8 Module 3 Page 26 | Same | 为更清晰地阐明非营利组织的捐赠服务进行了更新。（4.1版本教材位置相同） |
F- 10 Module 1 Page 5 | Same | 将术语“综合年度财务报告”改为了“年度综合财务报告”。（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)这几个单元章节中修订了一共21张flashcards。（4.1版本教材位置相同） |
Becker Professional Education
CPA Exam Review Replacement Textbook Pages
Details on the replacement textbook pages are provided below.
V4.2 Location | V4.1 Location | Description of Update |
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). |
