AICPA考试丨最新版Becker教材四科更新详解
作者：泽稷小编 发布时间：2018-11-23 16:36
众所周知，Becker教材每年都会根据AICPA考试内容的变化而有所变化，为的是确保考生使用紧跟考纲的教材，更顺利的通过AICPA考试。
但是目前有部分考生问泽稷教育小编，FAR更新之后是V3.3版本，我现在的是V3.2版本，难道我还要再买一套3.3版本的FAR吗？
泽稷教育小编回答是，不用的。只要你是从正规渠道买的正版的Becker,都可以用自己的账号登录Becker下载最新版本的课程，分别是：FAR V3.3，AUD V3.3，BEC V3.2。其中，REG已于10月提前更新为V3.3版本。
打算在12月10日之前参加USCPA考试的同学，仍是使用现有版本（V3.2为AUD和FAR和V3.1为BEC）；打算在明年1月后参加考试的学员，就必须使用新版本的教材进行学习。
到目前为止｜四门科目具体更新内容分别如下｜
1、FAR版本从V3.2更新到了V3.3主要更新内容：
F-2 Module 8 was updated(mostly replaced)to bring ratio formulas in line 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 Module 3 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.
2、AUD版本从V3.2更新到了V3.3主要更新内容：
A-1 Module 10 was updated for SAS 133 Auditor Involvement With Exempt Offering Documents
A-3 Module 7 was updated(mostly replaced)to bring ratio formulas in line with formulas released by the AICPA.
3、BEC版本从V3.1更新到了V3.2主要更新内容：
B-2 Modules 1 and 9 were updated for new lease standards(ASU 2016-02 and ASU 2018-01).
B-4 Module 3 was updated(mostly replaced)to bring ratio formulas in line with formulas released by the AICPA.Minor changes were made to formulas in B-2 Modules 1,2,3,and 9.
4、REG版本从V3.2更新到了V3.3主要更新内容：
R1到R6-完全改写为TCJA减税和就业法案。
R7和R8是商法，不需要重新编写。
REG目前有130个技能大师视频，更新增加25个，使总数达到155个。
