新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
AICPA Becker教材變動——REG V4.2
↓ ↓ 點擊下方鏈接切換科目 ↓ ↓
| FAR | REG | AUD | BEC |
本次REG教材的內容主要變動如下（共十點）：
V4.2 Location | V4.1 Location | Description of Update |
Regulation Units R1 – R6, R8 | Same | 針對因生活成本與其他通脹調整對稅率、逐步淘汰門檻、里程率等的影響作出了調整，以反映美國國稅局和其他政府及監管機構發布的信息。（4.1版本教材位置相同） |
R-1 Module 2 Page 15 | R-2 Module 3 Page 37 | 4.1版本教材R2的module 3，第37頁，調整了“員工收養輔助計劃”的位置以適應這部分內容的移動。 |
R-2 Module 1 Page 6 | Same | 更新了3.2.2“已婚個人的總結”項下的圖表以更好闡明該部分內容。（4.1版本教材位置相同） |
R-2 Module 1 Page 7 | Same | 將“Roth IRA”原有的序號3.4調整為了3.3以更好適用該部分內容變動。（4.1版本教材位置相同） |
R-2 Module 1 Page 8 | Same | 將“Nondeductible Traditional IRA” 從之前的3.3中重新排序為3.4，以更好適用該部分內容變動。（4.1版本教材位置相同） |
R-3 Module 2 Page 15 | Same | 對于2.2 “Involuntary Conversions” 進行了更新。（4.1版本教材位置相同） |
R-3 Module 5 Page 57 | Same | 與AMT相關的2.2 “Percentage Depletion (Non-GAAP)” 已刪除，因為該項目將不再考查。（4.1版本教材位置相同） |
R-4 Module 6 Page 40 | Same | 更新了例1，以更好反映稅法中非營業損失變動的相關內容。（4.1版本教材位置相同） |
R-7 Module 1 Page 9 | Same | 更新了例1，增加了小項 2.3 “禁止反言否認代理的存在”。 （4.1版本教材位置相同） |
R-7 Module 1 Page 11 | R-7 Module 1 Page 10 | 4.1版本教材的R7的module 1，第10頁，在2.5.2 “代理人的責任” 項下“部分披露”代理人已經修改為“身份不明”的代理人。 |
R-1 through R-8 | Same | 在R1到R8中對幾個抽認卡進行了更新。R1到R7一共增加了99張新抽認卡，R1到R5一共刪除了11張抽認卡。 |
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 |
Regulation Units R1 – R6, R8 | Same | Cost-of-living and other inflation adjustments have been made to tax rates, phase-out thresholds, mileage rates, etc., to reflect the latest information released by the IRS and other government and regulatory agencies. |
R-1 Module 2 Page 15 | R-2 Module 3 Page 37 | The item “Employee Adoption Assistance Program” was relocated to improve the flow of the content. |
R-2 Module 1 Page 6 | Same | The chart in item 3.2.2 “Summary Chart for Married Individuals” has been updated to improve clarity. |
R-2 Module 1 Page 7 | Same | The item 3.3 “Roth IRA” was reordered from 3.4 “Roth IRA” to improve the flow of the content. |
R-2 Module 1 Page 8 | Same | The item 3.4 “Nondeductible Traditional IRA” was reordered from 3.3 “Nondeductible Traditional IRA” to improve the flow of the content. |
R-3 Module 2 Page 15 | Same | The text of item 2.2 “Involuntary Conversions” has been updated to improve clarity. |
R-3 Module 5 Page 57 | Same | The text of item 2.2 “Percentage Depletion (Non-GAAP)” relating to AMT was deleted because AMT is no longer testable on the exam. |
R-4 Module 6 Page 40 | Same | Example 1 has been updated to reflect current changes in the tax law relating to NOLs. |
R-7 Module 1 Page 9 | Same | The item 2.3 “Estoppel to Deny Existence of Agency” was added to the textbook. |
R-7 Module 1 Page 11 | R-7 Module 1 Page 10 | The language in item 2.5.2 “Agent’s Liability” relating to a “partially disclosed” principal has been changed to “unidentified” principals. |
R-1 through R-8 | Same | Updates were made to several flashcards in R1 through R8. A total of 99 new flashcards were added in R1 through R7, and a total of 11 flashcards were removed in R1 through R5. |
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號