aicpa考试丨最新版becker教材四科更新详解
作者：泽稷小编 发布时间：2018-11-23 16:36
众所周知，becker教材每年都会根据aicpa考试内容的变化而有所变化，为的是确保考生使用紧跟考纲的教材，更顺利的通过凯发登录网址。
但是目前有部分考生问泽稷教育小编，far更新之后是v3.3版本，我现在的是v3.2版本，难道我还要再买一套3.3版本的far吗？
泽稷教育小编回答是，不用的。只要你是从正规渠道买的正版的becker,都可以用自己的账号登录becker下载最新版本的课程，分别是：far v3.3，aud v3.3，bec v3.2。其中，reg已于10月提前更新为v3.3版本。
打算在12月10日之前参加uscpa考试的同学，仍是使用现有版本（v3.2为aud和far和v3.1为bec）；打算在明年1月后参加考试的学员，就必须使用新版本的教材进行学习。
到目前为止｜四门科目具体更新内容分别如下｜
1、far版本从v3.2更新到了v3.3主要更新内容：
f-2 module 8 was updated(mostly replaced)to bring ratio formulas in line 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 module 3 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.
2、aud版本从v3.2更新到了v3.3主要更新内容：
a-1 module 10 was updated for sas 133 auditor involvement with exempt offering documents
a-3 module 7 was updated(mostly replaced)to bring ratio formulas in line with formulas released by the aicpa.
3、bec版本从v3.1更新到了v3.2主要更新内容：
b-2 modules 1 and 9 were updated for new lease standards(asu 2016-02 and asu 2018-01).
b-4 module 3 was updated(mostly replaced)to bring ratio formulas in line with formulas released by the aicpa.minor changes were made to formulas in b-2 modules 1,2,3,and 9.
4、reg版本从v3.2更新到了v3.3主要更新内容：
r1到r6-完全改写为tcja减税和就业法案。
r7和r8是商法，不需要重新编写。
reg目前有130个技能大师视频，更新增加25个，使总数达到155个。