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计划于2019年参加AICPA考试的学员注意啦,Becker官方发布的学习软件新版本(AUD V3.3,BEC V3.2,FAR V3.3和REG V3.3),将运用于2019年1月1日开始的AICPA考试中。
在2018年12月10日当天或之前参加AUD、BEC或FAR考试的考生,继续使用现有Becker版本(AUD V3.2、VAR V3.2,BEC V3.1)进行备考即可。
将于2019年1月1日当天或之后参加AUD、BEC或FAR考试的考生,就要使用更新后的Becker版本(AUD V3.3、VAR V3.3和BEC V3.2)学习啦。
请注意,REG V3.3已于10月份发布,旨在让AICPA考生有更充足的时间熟悉2017年“减税与就业法案”中所涉及的税法变更。REG V3.3版本更新内容请查看《Becker 10月份更新内容速递!》
以下是AUD、BEC、FAR更新知识点内容的页数汇总,供准考生参考:
温馨提示:
计划于2019年1月1日之后参加USCPA考试的同学,要开始使用Becker新版本进行学习了哦,网校USCPA教学老师为大家整理了此次Becker更新的主要内容,一起来看一下吧~
2019年美国注册会计师考试Becker更新内容汇总如下:
【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.
更多关于Becker软件更新的问题请点击在线咨询>>
正保会计网校美国CPA以强大的师资队伍,精准的U.S.CPA题库,专业的考务服务为您的考试之旅保驾护航!
网校寄语:越努力,越幸运!加油!!!
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