BAR

Discipline

Business Analysis and Reporting

Business Analysis and Reporting (BAR) covers Business Analysis (40–50%) — ratios, forecasting, valuation, and data analytics — Technical Accounting and Reporting (35–45%), and State and Local Governments under Governmental Accounting Standards Board (GASB) standards (10–20%). It suits candidates heading toward financial reporting, valuation, or advisory work.

13 topics151 MCQsHard~90 hrs total study time Official Blueprint

Last updated 5 September 2026

Topics by blueprint area

#	Topic	Study	Revise	Practice
Area I: Business Analysis· 40–50% of the exam
1	Financial Statement Analysis Ratio analysis, common-size statements, and evaluating liquidity, solvency, and profitability.	Study Financial Statement Analysis	Revise Financial Statement Analysis	13 MCQs on Financial Statement Analysis
2	Financial Forecasting, Budgeting & Valuation Building forecasts, budget variance analysis, cost-volume-profit, and business valuation approaches.	Study Financial Forecasting, Budgeting & Valuation	Revise Financial Forecasting, Budgeting & Valuation	11 MCQs on Financial Forecasting, Budgeting & Valuation
3	Data Analytics for Accounting Types of analytics, data visualization, and using analytics to support financial reporting decisions.	Study Data Analytics for Accounting	Revise Data Analytics for Accounting	12 MCQs on Data Analytics for Accounting
Area II: Technical Accounting and Reporting· 35–45% of the exam
4	Business Combinations (Advanced) Step acquisitions, changes in ownership interest, intercompany eliminations, and consolidation mechanics.	Study Business Combinations (Advanced)	Revise Business Combinations (Advanced)	12 MCQs on Business Combinations (Advanced)
5	Derivatives & Hedge Accounting Derivative characteristics, fair value hedges, cash flow hedges, and where gains and losses are reported.	Study Derivatives & Hedge Accounting	Revise Derivatives & Hedge Accounting	12 MCQs on Derivatives & Hedge Accounting
6	Foreign Currency Translation Functional currency determination, translation vs. remeasurement, and where the resulting adjustment goes.	Study Foreign Currency Translation	Revise Foreign Currency Translation	12 MCQs on Foreign Currency Translation
7	Employee Benefit Plan Accounting Defined benefit pension accounting, funded status, and the components of net periodic pension cost.	Study Employee Benefit Plan Accounting	Revise Employee Benefit Plan Accounting	11 MCQs on Employee Benefit Plan Accounting
8	Stock Compensation Share-based payment accounting, grant-date fair value, and the effect of forfeitures and modifications.	Study Stock Compensation	Revise Stock Compensation	11 MCQs on Stock Compensation
9	Revenue for Specific Arrangements Long-term and loss contracts, licenses, repurchase agreements, material rights, principal versus agent, and contract modifications.	Study Revenue for Specific Arrangements	Revise Revenue for Specific Arrangements	11 MCQs on Revenue for Specific Arrangements
10	Lease Accounting — Lessor Perspective Sales-type, direct financing, and operating lease classification and accounting for lessors.	Study Lease Accounting — Lessor Perspective	Revise Lease Accounting — Lessor Perspective	11 MCQs on Lease Accounting — Lessor Perspective
11	Public Company Reporting Topics Diluted earnings per share with multiple securities, Securities and Exchange Commission (SEC) disclosures, internal control certifications, and recent disclosure standards.	Study Public Company Reporting Topics	Revise Public Company Reporting Topics	12 MCQs on Public Company Reporting Topics
Area III: State and Local Governments· 10–20% of the exam
12	Governmental Fund Accounting Fund types, modified accrual basis, and the measurement focus of governmental funds.	Study Governmental Fund Accounting	Revise Governmental Fund Accounting	11 MCQs on Governmental Fund Accounting
13	Government-Wide Statements & the Annual Comprehensive Financial Report The statement of activities, reconciling fund statements to government-wide statements, component units, and the Annual Comprehensive Financial Report (ACFR).	Study Government-Wide Statements & the Annual Comprehensive Financial Report	Revise Government-Wide Statements & the Annual Comprehensive Financial Report	12 MCQs on Government-Wide Statements & the Annual Comprehensive Financial Report

Area weights are the share of the BAR exam from the AICPA's Uniform CPA Examination Blueprints, 2026 (unchanged for 2027). Official Blueprint