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
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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