Put These Notes into Practice
Reading the notes is a great start. Now practise with unlimited AI-generated questions and get instant feedback. 100,000+ students are already improving their grades.
Business Analysis and Reporting (BAR)
3 sections available · 16 chapters available
Free Business Analysis and Reporting (BAR) study notes for US CPA students. Each chapter below covers a key topic with worked examples and practice prompts you can take into the thinka app.
Area I. Business Analysis
Current period/historical analysis, including the use of data
Prospective analysis, including the use of data
Area II. Technical Accounting and Reporting
Indefinite-lived intangible assets, including goodwill
Internally developed software
Revenue recognition
Stock compensation (share-based payments)
Research and development costs
Business combinations
Consolidated financial statements
Derivatives and hedge accounting
Leases
Public company reporting topics
Financial statements of employee benefit plans
Area III. State and Local Governments
Format and content of the financial section of the annual comprehensive financial report
Deriving government-wide financial statements and reconciliation requirements
Typical items and specific types of transactions and events: measurement, valuation, calculation and presentation in governmental entity financial statements
Done reading? Test yourself with AI practice questions
Practise This Topic Now