2019年USCPA考试教材Becker更新内容汇总
作者：泽稷小编 发布时间：2019-02-18 16:42
参加2019年美国注册会计师（USCPA）考试的学员注意啦，Becker版本更新啦，你知道吗？
你现在学习的是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）吗？如果不是的话，那得抓紧时间更新了哟~
泽稷教育小编温馨提示：
计划参加2019年USCPA考试的同学，要使用Becker新版本学习软件与教材进行学习哦~
【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.
泽稷教育小编温馨提醒：
AICPA官网发布公告，2019年7月AICPA考试大纲有变，此次公告的更新，再次提醒了各位考生，USCPA考试考点与难度在不断变化，所以请有意向报考USCPA考试的考生尽早备考，尽快参加考试！
