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2019年USCPA考試Becker教材變化解析
計劃于2019年參加AICPA考試的學員注意啦，Becker官方發(fā)布的學習軟件新版本（AUD V3.3，BEC V3.2，F(xiàn)AR V3.3和REG V3.3），將運用于2019年1月1日開始的AICPA考試中。
在2018年12月10日當天或之前參加AUD、BEC或FAR考試的考生，繼續(xù)使用現(xiàn)有Becker版本（AUD V3.2、VAR V3.2，BEC V3.1）進行備考即可。
將于2019年1月1日當天或之后參加AUD、BEC或FAR考試的考生，就要使用更新后的Becker版本（AUD V3.3、VAR V3.3和BEC V3.2）學習啦。
請注意，REG V3.3已于10月份發(fā)布，旨在讓AICPA考生有更充足的時間熟悉2017年“減稅與就業(yè)法案”中所涉及的稅法變更。REG V3.3版本更新內(nèi)容請查看《Becker 10月份更新內(nèi)容速遞！》
以下是AUD、BEC、FAR更新知識點內(nèi)容的頁數(shù)匯總，供準考生參考：
溫馨提示：
計劃于2019年1月1日之后參加USCPA考試的同學，要開始使用Becker新版本進行學習了哦，網(wǎng)校USCPA教學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~
2019年美國注冊會計師考試Becker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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