Business Analysis and Reporting (BAR)
3セクション · 16チャプター
US CPA の学習者向けの無料Business Analysis and Reporting (BAR)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。
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
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