Business Analysis and Reporting (BAR)
3 个单元 · 16 个章节
免费 Business Analysis and Reporting (BAR) 学习笔记，适合 US CPA 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。
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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