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Á¦¸ñ   *±ä±Þ°øÁö* CBT-e ½ÃÇè ½ÃÇàÀÏ - 2011³â 1¿ù 1ÀÏ
±Û¾´ÀÌ   °ü¸®ÀÚ (lmsmaster) Á¶È¸¼ö : 37217    ÀϽà : 2009. 9. 26. ¿ÀÈÄ 3:25:04

2009³â 9¿ù 26ÀÏ(Åä)ÀÏÀÚ·Î AICPAÇùȸ´Â »õ·Î¿î ½ÃÇèÀÎ CBT-e ½ÃÇà½ÃÁ¡À» 2011³â 1¿ù1ÀÏ·Î °øÇ¥ÇÏ¿´½À´Ï´Ù:

 

The following are just some of the many changes that will be implemented on January 1, 2011, when CBT-e is launched:

 

• New Uniform CPA Examination Content and Skill Specification Outlines (CSOs/SSOs), including International Financial Reporting Standards (IFRS), will go into effect.

• A new release of authoritative literature, with codified FASB Accounting Standards, and a new research task format will be introduced on the CPA Examination.

• The components of CPA Examination sections will be reorganized, with all written communication tasks to be concentrated in one section – Business Environment and Concepts (BEC); section time allocations will be adjusted.

• Short Task-Based Simulations (TBS) will replace simulations in the current (long) format in Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)

 

¼ö°­»ý¿©·¯ºÐµéÀº CBT-e ½ÃÇà½ÃÁ¡°ú ´õºÒ¾î »ó±âº¯°æ»çÇ×µµ ¼÷ÁöÇϽñ⠹ٶø´Ï´Ù. AICPAÇùȸ¿¡¼­  CBT-e°ü·Ã Ãß°¡»çÇ×À» ¹ßÇ¥ÇÏ¸é ¹Ù·Î °øÁöÇص帮°Ú½À´Ï´Ù.

 

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