BAR lesson sources
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The standards and authorities behind every PocketCPA lesson topic in BAR, Business Analysis and Reporting. Each page lists the paragraphs its lessons cite.
- Business Analysis and Reporting Core (Financial statement analysis and financial management)
- Indefinite-Lived Intangibles and Goodwill (ASC 350)
- Internally Developed Software (ASC 350-40 / ASC 985-20)
- Revenue Recognition (ASC 606) (ASC 606; ASC 340-40; ASC 605-35)
- Stock Compensation (Share-Based Payments) (ASC 718)
- Research and Development Costs (ASC 730)
- Business Combinations: The Acquisition Method (ASC 805)
- Leases: Classification, Modifications, and Sale-and-Leaseback (ASC 842)
- Public Company Reporting: EPS, Segments, and Interim (ASC 260 / ASC 280 / ASC 270)
- Financial Statements of Employee Benefit Plans (ASC 960 / ASC 962 / ASC 965)
- The Financial Section of the ACFR (GASB Statement No. 34, GASB Statement No. 44 and more)
- Deriving Government-Wide Statements and the Reconciliations (GASB Statement No. 34 (paragraphs 62, 63, 75-77, 79-83 and more)