2019年AICPA考试教材Becke软件变化解析

2019年AICPA考试已经起航，各位同学注意啦！Becker官方发布的学习软件新版本（Becker教材AUD V3.3，BEC V3.2，FAR V3.3和REG V3.3），已经运用于2019年1月1日开始的AICPA考试中。

于2019年1月1日当天或之后参加AUD、BEC或FAR考试的考生，要使用更新后的Becker版本（AUD V3.3、VAR V3.3和BEC V3.2）学习啦。

以下是AUD、BEC、FAR更新知识点内容的页数汇总，供准考生参考：

温馨提示：

参加2019年美国注册会计师考试的各位同学，要开始使用Becker新版本进行学习了哦，网校USCPA教学老师为大家整理了2019年Becker教材更新的主要内容，一起来看一下吧~

2019年美国注册会计师考试Becker教材更新内容汇总如下：

【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 theAICPA.

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 theAICPA.

【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 theAICPA. Minor changes were made toformulas in B-2 Modules 1, 2, 3, and 9.

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