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【收藏】Becker FAR & REG V3.7更新内容汇总!

来源: 中华会计网校 编辑:00LilGhost 2020/09/23 11:21:50  字体:
教材更新说明 V3.7更新内容

2020年9月8日,Becker软件已更新FAR和REG Course Update PDFs,增加了MCQs和Simulations,这些内容仅在2020年10月至12月考试中有所体现。

2020年10月1日,Becker 软件将会更新教材更新页、flashcards、MCQs和simulations,适用于2020年10月1日以后的AICPA考试。

FAR & REG V3.7更新内容:

FAR V3.7
适用考期更新内容
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
适用考期更新内容
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)需填写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:

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AICPA知识点琐碎,如果全靠自学那实在是有点难!如果有老师指导,听了老师的课之后再去看教材,那就可以更加准确的把握教材的重难点,把握教材的内容,更有针对性的去学习。在听课时要及时标记在课本上,在自己阅读课本时,除了要重点阅读标记内容外,还要补充阅读没有标记的内容,做到不遗漏任何一个知识点。查看AICPA课程>>

说明:因考试政策、内容不断变化与调整,中华会计网校提供的以上信息仅供参考,如有异议,请考生以权威部门公布的内容为准!

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