官方公布2019年美國(guó)注冊(cè)會(huì)計(jì)師考試Becker更新內(nèi)容匯總

Becker官方發(fā)布的版本更新內(nèi)容已在Becker軟件中體現(xiàn)（包括AUD V3.3，BEC V3.2、FAR V3.3和FAR V3.3的更新版本），這些版本的更新內(nèi)容將一同運(yùn)用于2019年1月1日開(kāi)始的USCPA考試中。

請(qǐng)注意，計(jì)劃于2018年12月10前參加USCPA考試的同學(xué)，請(qǐng)繼續(xù)使用Becker AUD V3.2、VAR V3.2，BEC V3.1、FAR V3.2版本進(jìn)行備考即可。

計(jì)劃于2019年1月1日之后參加AICPA考試的同學(xué)，要開(kāi)始使用Becker新版本進(jìn)行學(xué)習(xí)了哦，網(wǎng)校USCPA教學(xué)老師為大家整理了此次Becker更新的主要內(nèi)容，一起來(lái)看一下吧~

【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.

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