AICPA Becker教材变动——FAR V4.2

F1 Module 1

Pages 3 — 11

Same

作为正在进行的修订《财务报告概念框架》项目的一部分，FASB发布了新修订的指导方针。（4.1版本教材位置相同）

F1 Module 2

Pages 14 — 15

Same

更新了例1以阐明损益表中不常见项目的表述。（4.1版本教材位置相同）

F1 Module 4

Page 40

Same

针对长期建造合同中使用的术语新增了一个通关技巧。（4.1版本教材位置相同）

F1 Module 4

Page 45

New

为解释销售子分类账与总账的对账新增了一个话题。（4.1版本教材无此内容）

F1 Module 6

Pages 57 —58

F1 Module 6

Pages 55 —56

4.1版本教材的F1的module 6，第55-56页，修订了例2，删除了之后会讨论的涉及留存收益表的计算。

F1 Module 7

Pages 59 —60

Same

根据ASU 2017- 12的要求，对套期保值会计中确认的标准进行了调整。（4.1版本教材位置相同）

F-3 Module 6

Page 61

Same

针对账面价值、成本和累计折旧之间的关系新增了一个通关技巧。（4.1版本教材位置相同）

F-4 Module 6

Pages 79 —80

Same

对商誉的减损进行了修订以更好阐明其内容。（4.1版本教材位置相同）

F-5 Module 1

Page 9

Same

对例7中的事例和解释进行了更新以消除之前存在的疑惑。（4.1版本教材位置相同）

F-6 Module 2

Page 24

Same

对直接融资租赁中出租方会计进行了调整，以更好符合当前准则。（4.1版本教材位置相同）

F-6 Module 3

Pages 30 —32

Same

对套期保值会计中确认的标准进行了调整。（4.1版本教材位置相同）

F-6 Module 5

Page 43

Same

对套期保值会计中确认的标准进行了调整。（4.1版本教材位置相同）

F-7 Module 5

Pages 41 —55

F-7 Module 5

Pages 41 —50

4.1版本教材的F7的module 5，第41-50页，扩展了该主题以包含更详细的现金流量表的计算。

F-8 Module 3

Page 26

Same

为更清晰地阐明非营利组织的捐赠服务进行了更新。（4.1版本教材位置相同）

F- 10 Module 1

Page 5

Same

将术语“综合年度财务报告”改为了“年度综合财务报告”。（4.1版本教材位置相同）

FAR Flashcards

Various

Same

在 F- 1 (8), F-3 (1), F-5 (1), F-6 (1), F-9 (1), and F- 10 (9)这几个单元章节中修订了一共21张flashcards。（4.1版本教材位置相同）

F1 Module 1

Pages 3 — 11

Same

As part of an ongoing project to revise the Conceptual Framework for Financial Reporting, the FASB issued new or revised guidance.

F1 Module 2

Pages 14 — 15

Same

Example 1 was updated to clarify the presentation of infrequent items in the income statement.

F1 Module 4

Page 40

Same

A new Pass Key was added regarding the terminology used in long-term construction contracts.

F1 Module 4

Page 45

New

A new topic was added explaining the reconciliation of the sales subledger to the general ledger

F1 Module 6

Pages 57 —58

F1 Module 6

Pages 55 —56

Example 2 was revised, removing calculations for the statement of retained earnings, which is covered later.

F1 Module 7

Pages 59 —60

Same

Changes were made for ASU 2017- 12, which changed the recognition requirements for hedge accounting.

F-3 Module 6

Page 61

Same

A new Pass Key was added explaining the relationship between, book value, cost, and accumulated depreciation.

F-4 Module 6

Pages 79 —80

Same

The rules for accounting for goodwill impairment were revised for clarity.

F-5 Module 1

Page 9

Same

The facts and explanation in Example 7 were updated to remove confusion.

F-6 Module 2

Page 24

Same

Changes were made to lessor accounting for a direct financing lease to better conform with current guidance.

F-6 Module 3

Pages 30 —32

Same

Changes were made for ASU 2017- 12, which changed the recognition requirements for hedge accounting.

F-6 Module 5

Page 43

Same

Changes were made for ASU 2017- 12, which changed the recognition requirements for hedge accounting.

F-7 Module 5

Pages 41 —55

F-7 Module 5

Pages 41 —50

This topic was expanded to include more detailed calculations for the statement of cash flows.

F-8 Module 3

Page 26

Same

The text regarding donated services to a not-for-profit organization were revised for clarity.

F- 10 Module 1

Page 5

Same

The term “Comprehensive Annual Financial Report” was changed to “Annual Comprehensive Financial Report.”

FAR Flashcards

Various

Same

21 FAR flashcards were updated for V4.2 in units F- 1 (8), F-3 (1), F-5 (1), F-6 (1), F-9 (1), and F- 10 (9).