Please post links to bands that are not yet on this list and should be, in the comments section below! They can be original Jamaica ska, two-tone, third wave, punky ska, fourth wave, or your mama’s wave, as long as they play some ska. There is no chronological order here, or any order for that matter, other than that I’m trying to make sure all these are working links to good ska music and band info. Please link back to us and show your love for ska. Enjoy.– Jamaica– UK– Gainesville, Florida, USA– Gainesville, Florida, USA– Minneapolis, Minnesota, USA-Austrailia– Jamaica– Berkeley, Skalifornia– Orlando, Florida, USA– UK– Los Angeles, Skalifornia– France– All-girl ska band from Japan!

MLS/BLC #21655215 is a 4-bedroom, 3-bath property located at 6941 Raritan Drive, Indianapolis, IN 46221, in Marion County. This Residential/Condo was built in 1997 and offers 1896 square feet of total space.

Dr Rocket and the Moon Patrol were a hyper traditional SKA band that rode the 3rd Wave out to Sea. From Fresno/Kingsburg California the 7-12 piece band made a name for themselves in Northern California and beyond releasing the S/T CD on Beat Happy Music along with songs on several compilations including the Mashin’ Potatoes Tribute to DEVO.

They toured from CA-to MI never making it all the way to the East Coast. Performing with Mustard Plug, Less Than Jake, Link80, Blue Meanies, Let’s Go Bowling, Green Day and just about everyone else in the late 90’s Early 00. The drummer is currently in the Airborne Toxic Event and the singer fronts It’ll Grow Back.

Hello and welcome. My name is Roger Philipp of Roger CPA Review. Today I wanna talk about the top two changes to the CPA Exam in 2019.We've been working hard to ensure that our 2019 course materials reflect the updates to the CPA Exam provided to us by the AICPA.

While there are not structural changes on the exam, there are major content changes happening on the FAR and REG exams that are going into effect January 1st, 2019.In Financial, Accounting, and Reporting, or in FAR, the big area that changed is leases. In 2016, the FASB issued ASC 842, which updated the accounting treatment of the leases.

Cytomic the glue trial cracker. The goal was to provide more transparency and comparability among companies regarding lease assets and liabilities. To help ensure the transition, the Board allowed entities to adopt both the new lease standard and it wasn't gonna hit the exam or isn't until January 2019, which is now quickly approaching. Some of the changes include balance sheet recognition.

Operating leases lasting over 12 months now must be reported on the balance sheet. So before we had what we called an off-balance sheet risk, now they have to be listed in the balance sheet. The new standard creates transparency for investors regarding a company's financial leverage and earnings. With financial statement disclosures, ASC 842 has much more stringent disclosure requirements for both quantitative and qualitative financial statement disclosures.

The increased requirements may require companies to improve or implement new systems, procedures, and controls to provide the required disclosure. Lease qualification, long-term leases are now reported on the balance sheet. Short-term leases of 12 months or less are still allowed to be excluded from the balance sheet, but you could include them if you so desire. The new standard dictates that if the lessee does not have the right to control the use of the asset, then the transaction may not qualify as a lease. So that deals with control, so you've got to have the control. With lease payments there is a new revised definition of indirect costs resulting in fewer allowed capitalized costs. Executory costs, like property taxes, insurance, will now be included in lease payments.

Regarding a sale leaseback transaction, so you sell it and then you immediately lease it back, to qualify as a sale, the transfer of the asset must adhere to the revenue recognition requirements in ASC 606, which deals with revenue from customers with contracts. When the transaction does not qualify as a sale, it is classified as a financing transaction, so kinda like you borrow the money in more of what we call a note payable.So what does all of this mean for you?

Well, since several bright-line tests have been removed, the update also requires that more judgment be applied. Because we used to have these four criteria for a capital lease, now we call it a finance lease.

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Now there's five criteria. Things like specialized nature, a purchase option, title transfer, but here is an area where it kinda got a little gray. The term, it says it has to be a major part of the lease, used to say 75%.

Payment, substantially all, which used to be 90% of the fair market value. So that's where the bright-line tests kinda come in. So what you're gonna see is you're gonna need more of what we call brain power when addressing these questions on the CPA Exam once these changes go into effect on January 1st, 2019.Now let's talk a little bit about regulation changes, especially in the area of taxation. This is probably the biggest change that everyone is talking about to the CPA Exam, especially in Regulation. And this is due to what we call the TCJA, which is the Tax Cut Job Acts of 2017. This significantly changed and updated the tax code, which impacts all the sections of tax, which accounts for most as up to 85% of the Regulation exam.

This is the section we highly recommend that you take this year in 2018, as it will require you to relearn all that great stuff that you studied in school about taxes, whether it was in university or whether you've been working in the real world, it'll all change.Here are some, just a few of the examples of the changes. There's an increase in the Section 179 deduction.

So we talk about deductions for depreciation and bonus depreciation. Used to be about half a million, now it went up to a million, starts to phase out at $2.5 million. Increased standard deduction, but the elimination of the personal exemption. So no more personal exemption, dependency exemptions, but your standard deduction is $12,000. Married, filing joint, double or $24,000. Might be a good reason to get married.

New limitations on property and state taxes, as well as local taxes and also mortgage interest. So your property and state tax and all those are limited to $10,000 max. Your mortgage interest used to be a million one. They dropped it down to $750,000. There's also a new deduction of up to 20% for owners of certain pass-through entities, like S-corps, partnerships, and so on. It's called a QBI deduction, or a Qualified Business Income Deduction, which is really nice.

If we increase the charitable contribution, so if you donate cash, you could instead of 50% of AGI, they increased it to 60% of AGI. Entertainment expenses are now disallowed. So we used to do meals and entertainment.

Now it's just meals, no more entertainment. The new corporate tax rate, a flat tax rate, it went from 35% down to 21%, which is helpful.

And that whole purpose was to bring corporations back in the United States. Increased gross receipts test, which allows more entities now to use the cash basis or cash method of accounting. Used to be at $10 million, they increased to $25 million.So in conclusion, you can see that the CPA Exam content updates to these two areas will be significant. If you need help working these exams into your busy schedule, our new SmartPath Predictive Technology is the most effective way to maximize your study time. Well, it's a data-driven platform that tells you exactly where and how to focus your efforts. It takes the guesswork out of CPA Exam preparation. It's helping candidates pass the exam faster than ever before.

They're more effective, they're more efficient. No matter when you decide to take the exam, we have your back and we'll guide you on the SmartPath to CPA Exam success.Thank you and good luck in your studies.We understand the importance of providing students with everything they need to successfully prepare for and take the CPA Exam. Our expert team of CPAs has been hard at work ensuring our 2019 address the July 2019 CPA Exam changes that are eligible for testing on July 1, 2019. Our course will be updated by June 11, 2019 to accommodate these July 1st revisions.The updates in our course software will not only prepare students for the changes to come, but also give them the confidence and resources they need on Exam day.

See revisions below for each CPA Exam section.Auditing and Attestation (AUD)Blueprints: The 2019 AUD Blueprints do not include any additional or eliminated content areas. However, there have been revisions to add more detail on professional skepticism and Audit Data Analytics (ADAs). Note that these updates do not change the nature or scope of content eligible for testing.

Added references to professional skepticism in the section introduction:. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence. PCAOB release 2017-001, The Auditor’s Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards—Eligible for testing Q3 2018 (except for critical audit matters, which is eligible for testing in Q3 of 2019). SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services —2018—Eligible for testing in Q3 2019. Government Auditing Standards—2018 Revision (Yellow Book)—Updates related to performance audits are eligible for testing in Q3 of 2019 (Updates related to financial audits, attestation engagements, and reviews of financial statements are eligible for testing in Q3 of 2020). Business Environment and Concepts (BEC)Blueprints: There have been revisions to the July 2019 BEC Blueprints to add clarification and reorganize the material.

However, the revisions do not significantly change the content eligible for testing. 115-97: An Act to provide for reconciliation to titles II and V of the concurrent resolution on the budget for fiscal year 2018. Commonly referred to as the “Tax Cuts and Jobs Act”. Most significant overhaul of the U.S. Tax code since the Tax Reform Act of 1986. Impacts individual taxation, entity taxation (C corporations, S corporations, partnerships, limited liability companies, tax-exempt entities), and international taxation. Taxation of Property Transactions (Area III of Blueprint—12-22%).

Section 179 deduction increased. Definition of qualified real property eligible for Sec. The CPA Exam underwent several changes in 2018—from the content tested, to the Exam software user interface design, to an upgrade of the computer monitors in which the Exam was delivered. These changes, while impactful to candidates, were much less alarming than the CPA Exam changes we saw in 2017, and in most cases actually improved the testing experience. 2018 CPA Exam Content ChangesAll content changes were broken into two types of changes:. Updates to the representative tasks mapped out in the.

Content changes based on alterations to authoritative guidanceAuditing and Attestation (AUD)Blueprints: The 2018 AUD Blueprints did not include any additional or eliminated content areas. However, there has been revisions to one of the content groups, as well as 12 representative tasks to reflect terminology updates in SAS 130,An Audit of Internal Control Over Financial Reporting.Content: The AUD Exam included some key changes for 2018 that CPA candidates took notice of. Please note that some of these updates didn't go live until Q3 2018. Information Technology (IT)In the past, the BEC Exam has generally tested on what computers do, however, in 2018 there was a shift to emphasizing how CPAs use computers.Also new to IT was a list of updated vocabulary terms that appeared in 2018. While these terms have been used in the tech world and the accounting profession for many years, they were new to the CPA Exam. The “new” terms included:.

Artificial intelligence and machine learning. Automation. Big data, data analytics, and data visualizations. Blockchain and cryptocurrencies (e.g., bitcoin). Cloud operations and data storage.

Cybersecurity. Digital business modelsCorporate GovernanceIn September of 2017, changes were issued to the COSO Enterprise Risk Management framework. These changes will not be eligible for testing until Q2 of 2018 (April 1, 2018). Financial Accounting and Reporting (FAR)Blueprints: In alignment with the authoritative literature updates for nongovernmental and not-for-profit organizations (NGNPO), Area I, C, 4 (Statement of Functional Expenses) and similar tasks have been removed from the FAR Blueprints for 2018.Note: The terms “unrestricted,” “temporarily restricted,” and “permanently restricted” have been removed from any representative NGNPO related tasks.Content: FAR will underwent the most significant changes in 2018, with the most prominent alterations to Revenue Recognition. Here is the full list of updates, all that were eligible for testing Q1 of 2018. As part of the User Experience update, the AIPCA retired its current, generic spreadsheet tool, and replaced it with Microsoft Excel.

This was a welcomed change, as Excel is the most widely used spreadsheet tool within the accounting profession and college accounting program curriculum. In other words, the majority of candidates were already familiar with this tool prior to taking the CPA Exam. And if they weren't, preparing for the Exam provided a great opportunity to learn this essential program before it entering into the field. It is, however, important to note that candidates were not tested on their Excel abilities. It was simply an included tool to aid in answering Exam questions. The 2017 version of the CPA Exam launched April 1, 2017.The AICPA began research and development for the 2017 version of the Exam in 2013, aiming to ensure that the content and structure were still relevant—and most importantly— reliable measures of the knowledge and skills required to protect public interest as a CPA. The comprehensive research, known as the Practice Analysis, was initiated by market demand for a “higher-order” skillset that CPA Exam candidates need to demonstrate in order to execute CPA job responsibilities effectively.

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As a result of a multi-year effort consisting of collaboration with the profession’s key stakeholders - including Roger CPA Review - the AICPA Board of Examiners adjusted the content, skill level, question type, question weight and structure, and time allotment of the CPA Exam. HOW HAVE THE CHANGES BEEN DETERMINED?The updated version of the CPA Exam was the result of a comprehensive practice analysis, based on extensive research, with the end goal of determining the knowledge and skills required of newly licensed CPAs. The practice analysis took place in 2013 – 2015 and was multifaceted to ensure the CPA Exam remains relevant to the profession. The research conducted through the Practice Analysis informed the 2017 version of the CPA Exam. AUDBECFARREGCSO VS BLUEPRINTCSOs – or Content Specification Outlines – are released by the AICPA each year to identify the extent of the technical content to be tested on each of the four sections of the CPA Exam.With the 2017 CPA Exam changes, the AICPA replaced CSOs with Blueprints.

Multiple Choice QuestionsTask-Based SimulationsWritten CommunicationSectionCurrent2017Current2017Current2017AUD907278-BEC7262-433FAR906678-REG727668-On the previous version of the Exam, candidates typically alloted 10 to 20 minutes on each TBS. On the 2017 CPA Exam, candidates had to spend 15 to 30 minutes to complete each TBS, which also tested higher order skills - Analysis and Evaluation.While the number of TBSs increased, the number of MCQs decreased for all sections except for the REG Exam, which slightly increased. This is a direct correlation to adding more TBSs to the Exam since TBSs require more time to answer and will be testing higher order skills.

Document Review SimulationsThe AICPA also announced a new type of TBS called Document Review Simulation (DRS), which was tested on the AUD, REG and FAR Exam sections. This was the only significant CPA Exam change that affected the Exam prior to Q2 of 2017. DRSs test candidates’ Application skills, and evolve to test Evaluation and Analysis.The purpose of these simulation questions was to increase the authenticity of the CPA Exam by testing real-life tasks performed by CPAs. In short, candidates were required to reference documents, such as legal letters, phone conversation transcripts, and authoritative literature to discern what is and is not important.to learn more about DRSs. INCREASE TIME ALLOCATION & ADJUST SCORING WEIGHTS:The chart below shows the changes in question type on the 2017 CPA Exam.AUDBECFARREGCurrent60% MCQ40% TBS85% MCQ15% WC60% MCQ40% TBS60% MCQ40% TBS201750% MCQ50% TBS50% MCQ35% TBS15% WC50% MCQ50% TBS50% MCQ50% TBSSCORINGIn the previous version of the CPA Exam, Multiple Choice Questions (MCQs) comprised 60% of the scoring weight in AUD, FAR and REG, with the balance of scoring weight attributed to TBSs.

MCQs comprised 85% of the scoring weight in BEC, with the remaining 15% of the scoring weight attributed to Written Communication. Because of the increase in TBSs to assess higher order skills, the scoring weight of multiple choice questions and TBSs is now approximately 50 percent each in AUD, FAR and REG. BEC has a score weighting of 50% MCQs, 15% Written Communication and 35% Task Based Simulations.

TIME ALLOCATION CHANGESThe amount of time test takers receive for each section of the CPA Exam changed for the first time since 2011. Business Environments and Concepts (BEC) and Regulation (REG) sections of the CPA Exam increased by one hour to account for increased Task Based Simulations (TBS) and the higher level skills being assessed.AUDBECFARREGCurrent44Additionally, As a result of the 2017 Exam increased focus on testing higher order skills, students received a 10-15 minute break during each Exam section. The breaks didn't count against candidates’ testing time, as compared to the previous Exam, in which breaks counted against testing time.

15 MINUTE BREAKThe new Exam included a standardized 15-minute break in each section that didn't count against the candidate’s time. Because the Exam tests at higher skill levels, essentially requiring more brainpower, breaks were added to allow test-takers a moment to recollect themselves before continuing with the Exam. EXAM COSTCPA Candidates saw a direct cost increase of $20 for the BEC and REG portions of the CPA Exam, as a result in the increased testing time from three to four hours.

TIMELINE FOR THE FINAL VERSION OF THE NEXT CPA EXAM. January 2014 – September 1, 2015 - Members of the following groups were interviewed, surveyed, invited to focus groups, and to comment.