uscpa丨更新后的becker教材final review变化如何？
作者： 发布时间：2018-11-26 15:52
泽稷教育uscpa小编根据becker官方信息得知，最新aud、bec、far的exam review已于11月中旬更新，final review最早将于12月17日发布。
下面是2018年12月final review即将发布最新的的汇总信息：
根据表格中的信息，这次aud、bec、far、reg的final review总计有19个sections，117个topics，课件视频大约38.75个小时，题库中共有828个题目。而final review是考生考前复习的重中之重，真实地体现了考试界面和仿真题型。希望学员能够重视起来，好好复习，取的好成绩。
此次financial（v3.3）的更新一共有五个sections，分别是：
1.概念框架、标准制定和财务报告
2.财务报表分录的选择
3.交易性选择
4.地方州和政府
5.非营利性财务报告
｜具体如下：
1.financial section i
conceptual framework,standard-setting,and financial reporting
a.general purpose financial statements
b.cash flows
c.public company reporting:sec
d.public company reporting:earnings per share
e.public company reporting:segment reporting
2.financial section ii
selected financial statement accounts
a.trade receivables
b.inventory
c.property,plant,and equipment(pp&e)
d.pp&e:nonmonetary exchanges
e.investments
f.intangible assets
g.impairment of intangible assets and pp&e
h.payables and accrued liabilities
i.long-term debt
j.equity
k.revenue recognition
l.compensation and benefits
m.income taxes
3.financial section iii
select transactions
a.accounting changes and error corrections
b.business combinations
c.contingencies
d.derivatives and hedge accounting
e.foreign currency transactions and translation
f.leases
g.research and development
h.software costs
i.subsequent events
j.fair value measurements
k.partnerships
4.financial section iv
state and local governments
a.state and local government concepts
b.form and content of cafr
c.financial reporting entity
d.typical items and specific types of transactions
5.financial section v
not-for-profit accounting and reporting
a.general purpose financial statements
b.revenue recognition
auditing（v3.3）的一共包含四个sections；
regulation（v3.3）的更新一共有五个sections；
business（v3.2）的总共有五个sections；