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2019年USCPA考试Becker软件更新内容汇总

2018/11/27  来源: 中华会计网校  字体:  打印

2019年AICPA考试Becker更新内容汇总

Becker官方于2018年10月、11月发布的新版本(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!》 

Parts

Version

Release Date

For Exam

REG

3.3

Oct-18

Jan 2019 and onwards

FAR

3.3

Nov-13

Jan 2019 and onwards

AUD

3.3

Nov-13

Jan 2019 and onwards

BEC

3.2

Nov-13

Jan 2019 and onwards

以下是AUD、BEC、FAR更新知识点内容的页数汇总,供AICPA考生参考:

AUD、BEC、FAR更新汇总

AUD(11 total pages)

BEC(43 total pages)

FAR(88 total pages)

A1 – 3 pages

B2 – 30 pages

F2 – 12 pages

F6 – 52 pages

A2 – 8 pages

B4 – 13 pages

F9 – 6 pages

F10 – 18 pages

计划于2019年1月1日之后参加AICPA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>>

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