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AICPA Becker教材變動——FAR V4.2
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| FAR | REG | AUD | BEC |
本次FAR教材的內容主要變動如下（共十六點）：
V4.2 Location | V4.1 Location | Description of Update |
F1 Module 1 Pages 3 — 11 | Same | 作為正在進行的修訂《財務報告概念框架》項目的一部分，FASB發布了新修訂的指導方針。（4.1版本教材位置相同） |
F1 Module 2 Pages 14 — 15 | Same | 更新了例1以闡明損益表中不常見項目的表述。（4.1版本教材位置相同） |
F1 Module 4 Page 40 | Same | 針對長期建造合同中使用的術語新增了一個通關技巧。（4.1版本教材位置相同） |
F1 Module 4 Page 45 | New | 為解釋銷售子分類賬與總賬的對賬新增了一個話題。（4.1版本教材無此內容） |
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頁，修訂了例2，刪除了之后會討論的涉及留存收益表的計算。 |
F1 Module 7 Pages 59 —60 | Same | 根據ASU 2017- 12的要求，對套期保值會計中確認的標準進行了調整。（4.1版本教材位置相同） |
F-3 Module 6 Page 61 | Same | 針對賬面價值、成本和累計折舊之間的關系新增了一個通關技巧。（4.1版本教材位置相同） |
F-4 Module 6 Pages 79 —80 | Same | 對商譽的減損進行了修訂以更好闡明其內容。（4.1版本教材位置相同） |
F-5 Module 1 Page 9 | Same | 對例7中的事例和解釋進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 | 對直接融資租賃中出租方會計進行了調整，以更好符合當前準則。（4.1版本教材位置相同） |
F-6 Module 3 Pages 30 —32 | Same | 對套期保值會計中確認的標準進行了調整。（4.1版本教材位置相同） |
F-6 Module 5 Page 43 | Same | 對套期保值會計中確認的標準進行了調整。（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頁，擴展了該主題以包含更詳細的現金流量表的計算。 |
F-8 Module 3 Page 26 | Same | 為更清晰地闡明非營利組織的捐贈服務進行了更新。（4.1版本教材位置相同） |
F- 10 Module 1 Page 5 | Same | 將術語“綜合年度財務報告”改為了“年度綜合財務報告”。（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)這幾個單元章節中修訂了一共21張flashcards。（4.1版本教材位置相同） |
Becker Professional Education
CPA Exam Review Replacement Textbook Pages
Details on the replacement textbook pages are provided below.
V4.2 Location | V4.1 Location | Description of Update |
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). |
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