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2019年美國注冊會計師考試教材Becker更新內(nèi)容匯總
2019年參加美國注冊會計師考試的學員注意啦，你現(xiàn)在學習的是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）嗎？如果不是的話，那得抓緊時間更新了喲~
2019年USCPA考試教材Becker有以下版本的更新：
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：
FAR更新內(nèi)容請參考《Becker 10月份更新內(nèi)容速遞！》
溫馨提示：
計劃參加2019年USCPA考試的同學，要使用Becker新版本學習軟件與教材進行學習哦，網(wǎng)校USCPA教學老師為大家整理了此次Becker教材更新的主要內(nèi)容，一起來看一下吧~
2019年美國注冊會計師考試教材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.
更多關于USCPA考試教材Becker軟件更新的問題請點擊在線咨詢>>
AICPA官網(wǎng)發(fā)布公告，2019年7月AICPA考試大綱有變，此次公告的更新，再次提醒了各位考生，USCPA考試考點與難度在不斷變化，所以網(wǎng)校老師建議有意向報考USCPA考試的考生盡早備考，盡快參加考試！
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