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【收藏】Becker FAR & REG V3.7更新內(nèi)容匯總!

來源: 正保會計網(wǎng)校 編輯:00LilGhost 2020/09/23 11:21:50 字體:
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
2020.10.1-12.31REG 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:

image

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(bǔ)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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