2019年Becker版本变化，有哪些内容更新？

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来源: 正保会计网校编辑：素su 2019/02/22 15:40:16　字体：大小

2019年美国注册会计师（AICPA）考试教材Becker版本更新啦！正保会计网校提醒参加2019年考试的同学们：一定要注意更新自己的教材版本！

2019年USCPA考试Q2考季马上就要开始啦，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~

2019年USCPA考试教材Becker有以下版本的更新：

以下是AUD、BEC、FAR更新知识点内容的页数汇总，供准考生参考：

FAR更新内容请参考《Becker 10月份更新内容速递！》

温馨提示：

已经报名USCPA考试的同学，一定要注意自己学习时用的Becker版本是不是的版本。正保会计网校为大家整理了2019年Becker版本更新的主要内容，一起来看一下吧~

2019年美国注册会计师考试教材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.

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