BAR
DisciplineBusiness 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
Topics
| # | Topic | Study | Revise | Practice |
|---|---|---|---|---|
| 1 | Financial Statement Analysis Ratio analysis, common-size statements, and evaluating liquidity, solvency, and profitability. | → | → | → |
| 2 | Business Combinations (Advanced) Coming Soon | — | — | — |
| 3 | Derivatives & Hedge Accounting Coming Soon | — | — | — |
| 4 | Foreign Currency Translation Coming Soon | — | — | — |
| 5 | Employee Benefit Plan Accounting Coming Soon | — | — | — |
| 6 | Revenue for Specific Industries Coming Soon | — | — | — |
| 7 | Lease Accounting — Lessor Perspective Coming Soon | — | — | — |
| 8 | Public Company Reporting Topics Coming Soon | — | — | — |
| 9 | Business Valuation Techniques Coming Soon | — | — | — |
| 10 | Financial Forecasting & Projections Coming Soon | — | — | — |
| 11 | Cost & Managerial Analysis Coming Soon | — | — | — |
| 12 | Data Analytics for Accounting Coming Soon | — | — | — |