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.
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
Financial Statement Analysis
Ratio analysis, common-size statements, and evaluating liquidity, solvency, and profitability.
Business Combinations (Advanced)
Coming SoonStep acquisitions, changes in ownership interest, and pushdown accounting.
Derivatives & Hedge Accounting
Coming SoonFair value hedges, cash flow hedges, and hedge effectiveness.
Foreign Currency Translation
Coming SoonFunctional currency determination, translation vs. remeasurement.
Employee Benefit Plan Accounting
Coming SoonDefined benefit pension accounting and the funded status.
Revenue for Specific Industries
Coming SoonApplying ASC 606 to long-term contracts and licensing arrangements.
Lease Accounting — Lessor Perspective
Coming SoonSales-type, direct financing, and operating lease classification for lessors.
Public Company Reporting Topics
Coming SoonSegment reporting and EPS considerations specific to public registrants.
Business Valuation Techniques
Coming SoonIncome, market, and asset-based approaches to valuing a business.
Financial Forecasting & Projections
Coming SoonBuilding forecasts and evaluating key business drivers and risks.
Cost & Managerial Analysis
Coming SoonVariance analysis, cost-volume-profit, and performance measurement.
Data Analytics for Accounting
Coming SoonUsing data analytics techniques to support financial analysis and reporting.