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2019年美國注冊會計師考試Becker更新內(nèi)容匯總

來源: 正保會計網(wǎng)校 編輯:晴 2019/06/06 18:28:27 字體:

Becker官方發(fā)布的版本更新內(nèi)容已在Becker軟件中體現(xiàn)(包括AUD V3.3,BEC V3.2、FAR V3.3和FAR V3.3的更新版本),這些版本的更新內(nèi)容將一同運(yùn)用于2019年1月1日開始的USCPA考試中。

2019年AICPA考試Becker更新內(nèi)容匯總

計劃參加AICPA考試的同學(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)老師為大家整理了此次Becker更新的主要內(nèi)容,一起來看一下吧~

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.

正保會計網(wǎng)校美國CPA以強(qiáng)大的師資隊伍,精準(zhǔn)的U.S.CPA題庫,專業(yè)的考務(wù)服務(wù)為您的AICPA考試之旅保駕護(hù)航!

網(wǎng)校寄語:越努力,越幸運(yùn)!加油?。?!

有意向報考的AICPA的考生趕快點擊下方按鈕進(jìn)行免費預(yù)評估>> 了解AICPA報考條件吧!

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