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【收藏】Becker FAR & REG V3.7更新內(nèi)容匯總！
| 教材更新說明 | V3.7更新內(nèi)容 |
2020年9月8日，Becker軟件已更新FAR和REG Course Update PDFs，增加了MCQs和Simulations，這些內(nèi)容僅在2020年10月至12月考試中有所體現(xiàn)。
2020年10月1日，Becker 軟件將會更新教材更新頁、flashcards、MCQs和simulations，適用于2020年10月1日以后的AICPA考試。
FAR & REG V3.7更新內(nèi)容：
| FAR V3.7 | ||
| 適用考期 | 更新內(nèi)容 | |
| 2020.10.1以后 | FAR 2—Module 6 F2-27 | 1.2 Pass Key, Annual revenues of less than $100 million, are excluded from the definition of large accelerated filers or accelerated filers. |
| FAR 3—Module 5 F3-55 | 3.5 Adding specific variations to Partial-Year Depreciation. | |
| FAR 6—Module 3 F6-34 | Illustration 3 Swap Contract, ”LIBOR” change to”SOFR” | |
| FAR 6—Module 6 F6-70,71 | 5.1 Operating losses, Net Operating Loss Carryback and related Example 3 | |
| 2021.1.1以后 | FAR 4—Module 2 F4-29 | 4 Adding details to Transition to Equity Method。 |
| REG V3.7 | ||
| 適用考期 | 更新內(nèi)容 | |
| 2020.10.1-12.31 | REG 1—Module 1 R1-4： | 2 Charity （no AGI limit） |
| REG 1—Module 2 R1-15： | 2.2 Nontaxable fringe benefits: Employer payment of student loans also excludable | |
| REG 1—Module 2 R1-21： | 2.10.1 IRA distribution: No required minimum distributions | |
| REG 1—Module 2 R1-27： | 2.18 Coronavirus-related distributions are not subject to penalty tax | |
| REG 1—Module 3 R1-29： | 1.2 The deduction for business interest expense is limited to 50 percent of business income | |
| REG 1—Module 5 R1-59-63； REG 5—Module 1 R5-9； REG 5—Module3 R5-30,32,33,34； | Excess business loss limitation suspended | |
| REG 2—Module 1 R2-5,7,8 | Traditional IRA: No required minimum distributions | |
| REG 2—Module 2 R2-22-24: | 2.4 No AGI limit on cash contributions to public charities by individuals | |
| REG 2—Module 2 R2-44,45: | 2.18 Employee retention credit available to eligible employers | |
| REG 4—Module 2 R4-10,45: | 1.3.4 The deduction for business interest expense is limited to 50 percent of business income | |
| REG 4—Module 2 R4-11 | Charitable Contributions （25 Percent of Adjusted Taxable Income Limitation） | |
| REG 4—Module 2 R4-18,25 | The chart indicates that the corporate charitable deduction is limited to 25 percent of "A." | |
| 2020.10.1以后 | REG 1—Module 1 R1-4； REG 2—Module 2 R2-3,13: | 2 Qualified charitable contributions （up to $300） |
| REG 1—Module 3 R1-31： | 1.4.2 Net Taxable Loss | |
| REG 1—Module 3 R1-44； REG 5—Module 3 R5-27： | Retirement plan contributions for partners （included as part of guaranteed payments）需填寫1065表 | |
| REG 3—Module 5 R3-49： | 15-year Class: Includes qualified improvements to the interior of existing nonresidential building and certain improvements made directly to land | |
| REG 3—Module 5 R3-55 : | 1.5 Bonus Depreciation, Qualified property is personal property with a recovery period of 20 years or less, including qualified improvement property | |
| REG 4—Module 2 R4-18； REG 4—Module 4 R4-39,40: | Net Operating Loss: Carryback five years, carryforward indefinitely （2018–2020）, No carryback, carryforward indefinitely （2021 and beyond） | |
| REG 4—Module 3 R4-25: | 1.4.4 Minimum Tax Credit 1.4.5 Employee Retention Credit | |
| REG 4—Module 2 R4-41,42: | The substance and calculations in Illustration 1 have not changed, but the actual years （2019, 2020, etc.） have been added for clarity | |
| REG 6—Module 6 R6-55: | 5.3 Substantial Authority Standard: The substantial authority standard is a position that has more than a 40 percent chance of succeeding in court. | |
| 2021.1.1以后 | REG 1—Module 3 R1-31： | 1.4.2 Net Taxable Loss |
更新位置如下：
AICPA知識點瑣碎，如果全靠自學(xué)那實在是有點難！如果有老師指導(dǎo)，聽了老師的課之后再去看教材，那就可以更加準(zhǔn)確的把握教材的重難點，把握教材的內(nèi)容，更有針對性的去學(xué)習(xí)。在聽課時要及時標(biāo)記在課本上，在自己閱讀課本時，除了要重點閱讀標(biāo)記內(nèi)容外，還要補充閱讀沒有標(biāo)記的內(nèi)容，做到不遺漏任何一個知識點。查看AICPA課程>>
說明：因考試政策、內(nèi)容不斷變化與調(diào)整，正保會計網(wǎng)校提供的以上信息僅供參考，如有異議，請考生以部門公布的內(nèi)容為準(zhǔn)！
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