您的位置： >
2016年USCPA备考教材――Becker教材FAR内容更新
Becker Professional Education Finan cia l Course Updates Included in V1.2 Lecture Page, Item Update The following revisions to the V1.1 Financial textbook are included in the V1.2 Financial textbook to be released on October 27, 2015. Click here to v
Becker Professional Education
Finanl Course & Updates Included in V1.2
Page, Item
The following revisions to the V1.1 Financial textbook are included in the V1.2 Financial textbook to be released on October 27, 2015. Click here to view the updated pages.
Pages 27-28
Extraordinary IU.S. GAAP has eliminated the concept of extraordinary items. Items of income or loss that are unusual or infrequent or both should be reported separately as part of income from continuing operations. U.S. GAAP and IFRS are now aligned in the treatment of unusual and/or infrequent items.
19 [Multi-step Income Statement.]&
19, 21,29 [IDEA mnemonic]&
30 B2 （page 28 in V.1.2 textbook）&
32 IV B （page 30 in V.1.2 textbook）&
35 I B 3 （page 33 in V.1.2 textbook）&
49 C1, C5&
50 [Box,&US GAAP vs. IFRS]&
55 C9, G2&
64 3rd item
Various references to Extraordinary Items were deleted from these pages. Throughout the textbook, references to the IDEA mnemonic were changed to IDA.
Following page 46, new topic 5 （on pages 45 and 46 in the new V.1.2 textbook）
In 2014, the FASB issued ASU No. 2014-15&Presentation of Financial Statements&Going Concern （Subtopic 205-40）: Disclosure of Uncertainties about an Entity&s Ability to Continue as a Going Concern. A new topic, Going Concern, was added.
p. 64 in V1.1 FAR textbook
A line-item for Going Concern was added to the Appendix: IFRS vs. U.S. GAAP. The addition is at the bottom of page F1-65 in the V1.2 FAR textbook.
Note at bottom of page
Corrected note should read:
*Note: The brackets under the Years 1, 2, and 3 columns represent income, not losses. Thus, Year 1 net income per books is $5,000 and the subsequent $650 adjustment would decrease income by $650 to （$4,350）.
Corrected item 5 should read:
5. The $400 paid in Year 3 represents prepaid rent. The （$400） adjustment to Year 3 removes the incorrect charge to income, and the 12/31/Year 3 balance sheet is adjusted to properly reflect the asset prepaid rent.
Page, Item
Revised item 2 heading should read:
2. Boot Is Paid = No Gain （& 25% rule）
If the exchange lacks commercial
substance and boot is paid, no gain is
recognized.
The following was added at the top of page F3-33:
F4, pages 22-24 were updated for the following ASU, which is testable beginning April 1, 2015. This Pass Key is found on page 22 of F4.
Appendix II
IFRS vs. U.S. GAAP
The first item is Inventory Valuation. Inthe U.S. GAAP column, the entry is updated for ASU 2015-11 as shown in
the above Pass Key.
Page 37 and 38.
Item G. Bond Issuance Costs
The text for Bond Issuance Costs was rewritten to align with FASB ASU
2015-15 requiring that bond issuance costs be treated as a reduction of the bond carrying amount rather than as an intangible asset. Throughout the textbook, mentions of &bond issue cost& have been changed to &bond issuance cost& to conform to the
language of ASU 2015-15.
Page 44 was replaced. It now shows an example of the amortization of bonds with bond issuance cost.
Page, Item
Page 55 through 58
XIII. Extinguishment of Debt
Various revisions have been made to reflect the new guidance on bond issuance costs and to remove the concept of extraordinary items from U.S. GAAP.
Page 59, Appendix
IFRS vs. U.S. GAAP
Deleted line item for Bond Issue Costs. With ASU 2015-15, IFRS and U.S. GAAP treat bond issue costs in the same way.
Item E, Measurement Date
Page 20, Item 1 c.
Updated for new guidance on measurement date of the plan assets and benefit obligations of a defined benefit pension plan.
II. Intraperiod Tax Allocation
Extraordinary Items is removed from the IDEA mnemonic.
Pages 23, 28, 30
Earnings Per Share
References to extraordinary items removed.
Appendix, page 82
Appendix: Fair Value Measurement and Application （GASB 72）
Page 54, Pass Key
Delete the following from the end of the text in the Pass Key: &as revenue, but rather as liabilities.& Sentence ends with &&are not recorded.&
Pages 23 through 26
Troubled Debt Restructuring
Section was revised to remove all references to Extraordinary Items.
IFRS vs. U.S. GAAP
Line item for Extraordinary Items removed. IFRS and U.S. GAAP rules are now the same.
微信扫一扫，关注USCPA最新资讯，满满的干货喂饱你！USCPA微信公众号：uscpaclub
TEL:400-821-5736&USCPA分享与交流QQ群：&&
★★★★★★
责任编辑：王老师
您还可能对以下文章感兴趣
版权及免责声明1、如转载本网原创文章，请务必注明出处：立信财会（）；2、本网转载媒体稿件旨在传播更多有益信息，并不代表同意该观点，本网不承担稿件侵权行为的连带责任；3、在本网博客/论坛发表言论者，文责自负。4、本文"2016年USCPA备考教材――Becker教材FAR内容更新"介绍完毕,想了解更多立信财会的相关信息及最新动态。我们，我们会有资深顾问老师为你一一解答，为你提供最好的服务。
关注更多热门财会证书
扫一扫"AIA"微信
咨询电话：021-
AIA 扩展阅读
扫一扫"CMA"微信
咨询电话：021-
CMA 扩展阅读
扫一扫"CPA"微信
咨询电话：021-
CPA 扩展阅读
扫一扫"ACCA"微信
咨询电话：021-
ACCA 扩展阅读
扫一扫"CFA"微信
咨询电话：021-
CFA 扩展阅读
扫一扫"AICPA"微信
咨询电话：400-821-5736
AICPA 扩展阅读
扫一扫"会计学历"微信
咨询电话：021-
会计学历 扩展阅读
扫一扫"从业资格"微信
咨询电话：021-
从业资格 扩展阅读
扫一扫"中级职称"微信
咨询电话：021-
中级职称 扩展阅读
扫一扫"初级职称"微信
咨询电话：021-
初级职称 扩展阅读
网校推荐课程
上海市徐汇区中山西路2230号2号楼
立信财会 版权所有 Copyright 1997 - 2015 立信财会――会计师的摇篮！
邮箱：.cn 投诉或不良信息处理
填写表单免费领取最新最全的课程资料
立信会计学院火热招生中
*&你想索取哪方面的课程资料（多选）：
国际会计师资料（AIA）&&
中国注册会计师资料（CICPA）
特许公认会计师资料（ACCA）&&
会计职称资料(中级)&&
注册管理会计师资料（CMA/CIMA）&&
会计职称资料(初级)&&
立信专升本资料&&
金融分析师(CFA)&&
会计从业资格证资料&&
美国注册会计师资料（AICPA）
其他（请在备注里说明）
*&&验证码：一列列车行驶在北京居庸关长城附近盛开的山桃花海中。
上了年纪的大爷大妈准点前来，早出晚归，堪比上下班。
声明：本文由入驻搜狐公众平台的作者撰写，除搜狐官方账号外，观点仅代表作者本人，不代表搜狐立场。
　　美国注册会计师简称为AICPA，是针对全球化财务会计人才的专业资格认证，被誉为\\\&全球会计第一证\\\&。AICPA可以同时豁免其他7个国家或地区的顶尖注册会计师资格，权威地位体现无疑。USCPA已经成为企业，事务所，投行，证券机构内职业晋升的\\\&绿色通道。
　　AICPA考试分为四科，其中REG一科为Financial Accounting&Reporting财务会计与报告，考试题型为：单项选择题组(占60%)和模拟案例题组(占40%)4小时。
　　如何备考REG?小编搜集了所有关于REG考试的资料，包含近几年的真题，Becker，Wiley和高顿双语教材，复习要点提炼等：
欢迎举报抄袭、转载、暴力色情及含有欺诈和虚假信息的不良文章。
请先登录再操作
请先登录再操作
微信扫一扫分享至朋友圈
搜狐公众平台官方账号
生活时尚&搭配博主 /生活时尚自媒体 /时尚类书籍作者
搜狐网教育频道官方账号
全球最大华文占星网站-专业研究星座命理及测算服务机构
美国注册会计师协会 American Institute ...
主演：黄晓明/陈乔恩/乔任梁/谢君豪/吕佳容/戚迹
主演：陈晓/陈妍希/张馨予/杨明娜/毛晓彤/孙耀琦
主演：陈键锋/李依晓/张迪/郑亦桐/张明明/何彦霓
主演：尚格?云顿/乔?弗拉尼甘/Bianca Bree
主演：艾斯?库珀/ 查宁?塔图姆/ 乔纳?希尔
baby14岁写真曝光
李冰冰向成龙撒娇争宠
李湘遭闺蜜曝光旧爱
美女模特教老板走秀
曝搬砖男神奇葩择偶观
柳岩被迫成赚钱工具
大屁小P虐心恋
匆匆那年大结局
乔杉遭粉丝骚扰
男闺蜜的尴尬初夜
客服热线：86-10-
客服邮箱：你的位置： >
> Becker CPA Exam Review 2014 – Regulation (REG)
Becker CPA Exam Review 2014 - Regulation (REG)
English | 2014 | avi | Xvid
| MP3 1 ch 128 kbps | 3 hrs | pdf, png | 8.07 GBeLearning
The Regulation CPA Exam Review part includes:- 25 hours of expert instruction- Over 1,600 multiple-choice questions- Over 70 task-based simulations- Two full final practice examsTopics15-19% Ethics, Professional and Legal Responsibilities17-21% Business Law11-15% Federal Tax Process12-16% Federal Taxation of Property Transactions13-19% Federal Taxation of Individuals18-24% Federal Taxation of EntitiesInsight & Tips- Combines federal taxation and business law, including ethics and professional responsibilities.- May be comfortable for CPA candidates who are familiar with tax, whether personal, partnership or corporate.- Areas covered within the business law portions derived from most university business law core classes.- Is effectively “immune” to IFRS, as it tests U.S. tax law and business law.- TIP: May be the best area to start if you will be or are working in a tax practice. Only Becker’s CPA Exam Review mirrors the CPA Exam in every way—ensuring that you won’t have any surprises on exam day. It’s just one of the many reasons that Becker students pass at double the rate of non-Becker candidates.
Download rapidgator
Download uploaded
Download Firedrive and 百度云
与本文相关的文章502 Bad Gateway
502 Bad Gateway
nginx/1.0.15