Business Analysis and Reporting (BAR)

3個單元 · 16個課題

免費的Business Analysis and Reporting (BAR)學習筆記，專為US CPA學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

Area I. Business Analysis

  • Current period/historical analysis, including the use of data

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  • Prospective analysis, including the use of data

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Area II. Technical Accounting and Reporting

  • Indefinite-lived intangible assets, including goodwill

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  • Internally developed software

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  • Revenue recognition

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  • Stock compensation (share-based payments)

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  • Research and development costs

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  • Business combinations

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  • Consolidated financial statements

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  • Derivatives and hedge accounting

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  • Leases

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  • Public company reporting topics

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  • Financial statements of employee benefit plans

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Area III. State and Local Governments

  • Format and content of the financial section of the annual comprehensive financial report

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  • Deriving government-wide financial statements and reconciliation requirements

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  • Typical items and specific types of transactions and events: measurement, valuation, calculation and presentation in governmental entity financial statements

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