SimplyCPA
Discipline

BAR

Business Analysis and Reporting

BAR extends FAR into more advanced technical accounting (business combinations, derivatives, foreign currency, pensions) and adds a genuine analysis layer — financial statement analysis, valuation, and data analytics. It tends to suit candidates headed toward financial reporting, valuation, or advisory roles.

Hard ~90 hrs study time 12 topics · 0+ MCQs Official Blueprint

Last updated 5 September 2026

Complete Study Material

Exam-oriented explanations for every topic

Quick Revision Notes

The 20% you need the night before

MCQ Practice

Explained, server-graded questions

Student Discussions

Ask doubts, read others' explanations

Topics

01

Financial Statement Analysis

Ratio analysis, common-size statements, and evaluating liquidity, solvency, and profitability.

Study Material · Revision Notes0 MCQs1 hr 5 min
02

Business Combinations (Advanced)

Coming Soon

Step acquisitions, changes in ownership interest, and pushdown accounting.

Study Material · Revision Notes0 MCQs50 min
03

Derivatives & Hedge Accounting

Coming Soon

Fair value hedges, cash flow hedges, and hedge effectiveness.

Study Material · Revision Notes0 MCQs50 min
04

Foreign Currency Translation

Coming Soon

Functional currency determination, translation vs. remeasurement.

Study Material · Revision Notes0 MCQs50 min
05

Employee Benefit Plan Accounting

Coming Soon

Defined benefit pension accounting and the funded status.

Study Material · Revision Notes0 MCQs50 min
06

Revenue for Specific Industries

Coming Soon

Applying ASC 606 to long-term contracts and licensing arrangements.

Study Material · Revision Notes0 MCQs50 min
07

Lease Accounting — Lessor Perspective

Coming Soon

Sales-type, direct financing, and operating lease classification for lessors.

Study Material · Revision Notes0 MCQs50 min
08

Public Company Reporting Topics

Coming Soon

Segment reporting and EPS considerations specific to public registrants.

Study Material · Revision Notes0 MCQs50 min
09

Business Valuation Techniques

Coming Soon

Income, market, and asset-based approaches to valuing a business.

Study Material · Revision Notes0 MCQs50 min
10

Financial Forecasting & Projections

Coming Soon

Building forecasts and evaluating key business drivers and risks.

Study Material · Revision Notes0 MCQs50 min
11

Cost & Managerial Analysis

Coming Soon

Variance analysis, cost-volume-profit, and performance measurement.

Study Material · Revision Notes0 MCQs50 min
12

Data Analytics for Accounting

Coming Soon

Using data analytics techniques to support financial analysis and reporting.

Study Material · Revision Notes0 MCQs50 min