CPA Exam: Business Analysis and Reporting (BAR)

Sources

Everything this course cites. Every source is on an official site: aicpa-cima.com, nasba.org, fasb.org, gasb.org, sec.gov, ecfr.gov, federalreserve.gov.

COSO Enterprise Risk Management Certificate ProgramAICPA & CIMA · accessed 2026-11-09 · Names the framework's five components: Governance and Culture; Strategy and Objective-Setting; Performance; Review and Revision; Information, Communication, and Reporting.
COSO Enterprise Risk Management: Integrating with Strategy and Performance (publication page)AICPA & CIMA · accessed 2026-11-09 · The 2017 framework, which replaced the 2004 ERM framework: 20 principles; risk considered both in setting strategy and in driving performance. The framework itself is copyrighted and is described here only in Lumenary Prep's own words.
CPA Exam analytics definitions and valuation metricsAICPA & CIMA · accessed 2026-11-09 · Download "cpa-exam-blueprint-analytics-definitions-and-valuation-metrics.pdf". The formulas the Exam uses for ratios and valuation metrics unless a question says otherwise. They are not given with the multiple-choice questions; where relevant, a task-based simulation provides them.
CPA Exam Policy on New PronouncementsAICPA & CIMA · accessed 2026-11-09 · Accounting pronouncements become eligible for testing in the later of the first calendar quarter beginning after the earliest mandatory effective date (for any entity type) and the first calendar quarter beginning six months after issuance; the superseded content is then removed.
CPA Exam user-interface changes coming in 2027AICPA & CIMA · accessed 2026-11-09 · From July 2027 the Exam moves to a new delivery platform; no appointments July 1–11, 2027; testing resumes July 12, 2027; score release timing is adjusted for 12 months while items are recalibrated.
Everything You Need to Know About the CPA ExamAICPA & CIMA · accessed 2026-11-09 · Three Core sections (AUD, FAR, REG) and one Discipline of the candidate's choice (BAR, ISC or TCP); four hours per section; a minimum score of 75 on each section; other requirements vary by jurisdiction.
Find answers to frequently asked questions about the CPA ExamAICPA & CIMA · accessed 2026-11-09 · Unscored pretest questions appear in every exam; a submitted testlet cannot be reopened; the spreadsheet is similar but not identical to Excel; a four-function calculator; breaks and the 15-minute clock pause after testlet 3; the credit period depends on the jurisdiction.
Find out when you'll get your CPA Exam scoreAICPA & CIMA · accessed 2026-11-09 · Discipline sections are offered in the first month of each quarter; target score release dates for each Discipline window (for example, January 1–31, 2027: March 16, 2027; April 1–30, 2027: June 9, 2027); the adjusted schedule after the July 2027 platform change. All dates are targets and subject to change.
Get familiar with the CPA Exam by practicing with our sample testsAICPA & CIMA · accessed 2026-11-09 · The AICPA's free sample test: a shorter version of each section in the real exam software, unscored, with the correct answers shown; an accessible version is also offered.
Learn more about CPA Exam scoring and pass ratesAICPA & CIMA · accessed 2026-11-09 · Scores range from 0 to 99 and 75 passes; the reported score is not a percentage correct and is not curved; BAR is weighted 50% MCQ and 50% TBS; failing candidates receive a Candidate Performance Report.
Summary of revisions to the Uniform CPA Examination Blueprints effective January 1, 2027AICPA & CIMA · accessed 2026-11-09 · Download "Summary of Changes to the Exam Blueprints effective 01012027.pdf". Approved by the Board of Examiners on September 16, 2026. The only BAR revision clarifies one Area III task (OPEB liabilities, whether or not the plan is administered through a trust) and is not intended to change the nature or scope of BAR content.
Uniform CPA Examination Blueprints, effective January 1, 2026AICPA & CIMA · accessed 2026-11-09 · Download "CPA Exam Blueprints 2026.pdf" from this page: the blueprint in force through December 31, 2026.
Uniform CPA Examination Blueprints, effective January 1, 2027 (BAR section, pages BAR1–BAR18)AICPA & CIMA · accessed 2026-11-09 · Download "CPA Exam Blueprints 2027.pdf" from this page. Introduction: four-hour sections, 50 MCQs and 7 TBSs for BAR in testlets of 25, 25, 2, 3 and 2, 50%/50% score weighting, skill levels. BAR section introduction: scope, content allocation (Area I 40–50%, Area II 35–45%, Area III 10–20%), skill allocation, section assumptions and references. BAR5–BAR18: areas, groups, topics and representative tasks.
Federal Open Market CommitteeBoard of Governors of the Federal Reserve System · accessed 2026-11-09 · The FOMC has twelve members (the seven members of the Board of Governors, the president of the Federal Reserve Bank of New York and four other Reserve Bank presidents serving one-year rotating terms), holds eight regularly scheduled meetings a year, and is responsible for open market operations, through which it influences the federal funds rate.
Interest on Reserve Balances (IORB) Frequently Asked QuestionsBoard of Governors of the Federal Reserve System · accessed 2026-11-09 · Setting the IORB rate is the main tool for controlling short-term interest rates; ON RRP operations work with IORB to control the policy rate and provide a floor for money market rates.
Policy ToolsBoard of Governors of the Federal Reserve System · accessed 2026-11-09 · Lists the Federal Reserve's monetary policy tools, including open market operations, the discount window, reserve requirements, interest on reserve balances, overnight reverse repurchase agreement operations and standing repurchase agreement operations.
Statement on Longer-Run Goals and Monetary Policy Strategy (adopted effective January 24, 2012; as reaffirmed effective January 27, 2026)Board of Governors of the Federal Reserve System · accessed 2026-11-09 · The FOMC's statutory mandate (maximum employment, stable prices and moderate long-term interest rates); the target range for the federal funds rate as the primary means of adjusting policy; the 2 percent longer-run inflation goal measured by the annual change in the PCE price index; policy acts with a lag.
The Fed Explained: Monetary PolicyBoard of Governors of the Federal Reserve System · accessed 2026-11-09 · Congress sets the goals of maximum employment and stable prices; the FOMC sets the target range for the federal funds rate (overnight borrowing between banks); lowering the range eases policy and raising it tightens; changes pass through other interest rates and financial conditions to spending, employment and inflation.
2026 FASB GAAP Taxonomies Release NotesFASB · accessed 2026-11-09 · The FASB releases the US GAAP Financial Reporting Taxonomy, used royalty-free to tag financial statements prepared under U.S. GAAP for SEC filings.
ASU 2010-25, Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension PlansFASB · accessed 2026-11-09 · Participant loans are classified as notes receivable from participants and measured at unpaid principal plus accrued but unpaid interest.
ASU 2014-09, Revenue from Contracts with Customers (Topic 606), Section AFASB · accessed 2026-11-09 · The five-step model: contract, performance obligations, transaction price (variable consideration and the constraint, financing components, noncash consideration, consideration payable to a customer), allocation by standalone selling price, recognition over time or at a point in time; principal versus agent, warranties, customer options, licenses, bill-and-hold, consignment and contract costs.
ASU 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination (a consensus of the Private Company Council)FASB · accessed 2026-11-09 · Private company alternative: customer-related intangibles that cannot be sold separately and noncompetition agreements need not be recognized separately from goodwill.
ASU 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965)FASB · accessed 2026-11-09 · Fully benefit-responsive investment contracts measured, presented and disclosed only at contract value; removal of the 5% individual-investment disclosure and of disaggregating net appreciation by type; month-end measurement-date practical expedient.
ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period AdjustmentsFASB · accessed 2026-11-09 · Measurement-period adjustments are recognized in the reporting period in which they are determined, including the cumulative effect on earnings, rather than retrospectively.
ASU 2016-02, Leases (Topic 842), Section AFASB · accessed 2026-11-09 · Lease classification criteria (842-10-25-2 and 25-3) and the 75%/90%/last-25% reasonable approach (842-10-55-2); lessor accounting for sales-type, direct financing and operating leases (842-30); sale and leaseback (842-40); lessee accounting (842-20).
ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment AccountingFASB · accessed 2026-11-09 · Excess tax benefits and deficiencies in income tax expense; entity-wide policy election to estimate forfeitures or account for them as they occur; nonpublic practical expedient for expected term and one-time election to measure liability awards at intrinsic value; illustrations using lattice and Black-Scholes-Merton models.
ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a BusinessFASB · accessed 2026-11-09 · The screen (substantially all fair value concentrated in a single identifiable asset or group of similar assets means not a business) and the framework requiring at least an input and a substantive process.
ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill ImpairmentFASB · accessed 2026-11-09 · Removed Step 2: the impairment loss is the excess of a reporting unit's carrying amount over its fair value, limited to the goodwill allocated to the unit; the optional qualitative assessment remains (ASC 350-20).
ASU 2017-06, Plan Accounting (Topics 960, 962, 965): Employee Benefit Plan Master Trust ReportingFASB · accessed 2026-11-09 · Presentation and disclosure of a plan's interest in a master trust.
ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging ActivitiesFASB · accessed 2026-11-09 · Hedge results presented in the same income statement line item as the hedged item; for cash flow hedges, the entire change in the fair value of the hedging instrument included in the effectiveness assessment is recorded in OCI and reclassified when the hedged item affects earnings; qualitative effectiveness assessments.
ASU 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest EntitiesFASB · accessed 2026-11-09 · Private company election not to apply the VIE guidance to legal entities under common control when specified criteria are met.
ASU 2021-03, Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering EventsFASB · accessed 2026-11-09 · Private companies and not-for-profit entities may evaluate goodwill triggering events only as of the end of a reporting period; restates the accounting alternative for amortizing goodwill (straight-line over 10 years, or less if another useful life is more appropriate).
ASU 2021-05, Leases (Topic 842): Lessors—Certain Leases with Variable Lease PaymentsFASB · accessed 2026-11-09 · A lessor classifies as operating a lease with variable payments not based on an index or rate that would otherwise produce a selling loss at commencement as a sales-type or direct financing lease.
ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with CustomersFASB · accessed 2026-11-09 · An acquirer recognizes and measures acquired contract assets and contract liabilities under Topic 606 as if it had originated the contracts.
ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment DisclosuresFASB · accessed 2026-11-09 · Significant segment expenses regularly provided to the CODM, other segment items, interim disclosures, the CODM's title and position, additional profit measures and single-segment entities; effective for fiscal years beginning after December 15, 2023 and interim periods in fiscal years beginning after December 15, 2024.
ASU 2024-01, Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar AwardsFASB · accessed 2026-11-09 · Illustrations for deciding whether profits interest awards are within Topic 718; effective for public business entities for annual periods beginning after December 15, 2024.
ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest EntityFASB · accessed 2026-11-09 · Issued May 2025; for acquisitions effected primarily by exchanging equity interests in which the legal acquiree is a VIE that is a business, the acquirer is identified using the general factors instead of automatically being the primary beneficiary; effective for annual periods beginning after December 15, 2026.
ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted ImprovementsFASB · accessed 2026-11-09 · Issued September 2025; removes the project-stage model; capitalization begins when management authorizes and commits to funding and completion is probable; effective for all entities for annual periods beginning after December 15, 2027. The marked amendments show the current stage-based guidance in ASC 350-40.
ASU 2025-07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash ConsiderationFASB · accessed 2026-11-09 · Issued September 2025; excludes from derivative accounting non-exchange-traded contracts with underlyings based on operations or activities specific to one party (with exceptions); effective for annual periods beginning after December 15, 2026.
ASU 2025-09, Derivatives and Hedging (Topic 815): Hedge Accounting ImprovementsFASB · accessed 2026-11-09 · Issued November 2025; similar-risk assessment for groups of forecasted transactions, choose-your-rate debt, nonfinancial forecasted transactions and other issues; effective for public business entities for annual periods beginning after December 15, 2026 (others one year later).
FASB Accounting Standards CodificationFASB · accessed 2026-11-09 · The source of authoritative U.S. GAAP for nongovernmental entities, cited in this course by Topic, Subtopic and Section (for example, ASC 805-30). The FASB offers a free Basic View with registration. The Codification is copyrighted; this course explains it in its own words.
FASB Statement No. 123 (revised 2004), Share-Based Payment (now ASC 718)FASB · accessed 2026-11-09 · Pre-Codification source of ASC 718: grant-date fair value, requisite service period, service, performance and market conditions, graded vesting attribution policy, liability-classified awards remeasured each reporting date, calculated value for nonpublic entities.
FASB Statement No. 131, Disclosures about Segments of an Enterprise and Related Information (now ASC 280)FASB · accessed 2026-11-09 · Pre-Codification source of ASC 280: operating segments and the chief operating decision maker, aggregation criteria, the 10% quantitative thresholds, the 75% external revenue test, the practical limit of about ten segments, entity-wide disclosures and major customers (10% of revenue).
FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities (now ASC 815)FASB · accessed 2026-11-09 · Pre-Codification source of ASC 815: the characteristics of a derivative, scope exceptions, embedded derivatives, fair value, cash flow and net investment hedges and their qualifying criteria.
FASB Statement No. 141 (revised 2007), Business Combinations (now ASC 805)FASB · accessed 2026-11-09 · Pre-Codification source of ASC 805: the acquisition method, fair value measurement and its exceptions, noncontrolling interest at fair value, goodwill and bargain purchases, contingent consideration, acquisition-related costs, step acquisitions.
FASB Statement No. 160, Noncontrolling Interests in Consolidated Financial Statements (now ASC 810-10)FASB · accessed 2026-11-09 · Pre-Codification source: noncontrolling interest reported in equity separately from the parent's equity; consolidated net income and comprehensive income attributed to parent and noncontrolling interest; changes in ownership without loss of control are equity transactions; gain or loss on deconsolidation.
FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R) (now ASC 810-10, variable interest entities)FASB · accessed 2026-11-09 · Primary beneficiary: the power to direct the activities that most significantly affect the VIE's economic performance and the obligation to absorb losses or right to receive benefits that could be significant to the VIE.
FASB Statement No. 2, Accounting for Research and Development Costs (now ASC 730)FASB · accessed 2026-11-09 · Pre-Codification source of ASC 730: R&D activities and costs, expense as incurred, materials, equipment and intangibles with alternative future uses.
FASB Statement No. 35, Accounting and Reporting by Defined Benefit Pension Plans (now ASC 960)FASB · accessed 2026-11-09 · Pre-Codification source of ASC 960: required statements (net assets available for benefits, changes in net assets, accumulated plan benefits and changes in them).
FASB Statement No. 52, Foreign Currency Translation (now ASC 830)FASB · accessed 2026-11-09 · Pre-Codification source of ASC 830: functional currency and its economic indicators; translation at current and historical rates with adjustments in other comprehensive income; remeasurement of the books of record; highly inflationary economies (cumulative inflation of approximately 100 percent or more over three years).
FASB Statement No. 86, Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed (now ASC 985-20)FASB · accessed 2026-11-09 · Pre-Codification source of ASC 985-20: costs before technological feasibility are R&D; production costs are capitalized until general release; amortization is the greater of the revenue ratio and straight-line over the remaining economic life.
GASB Interpretation No. 5, Property Tax Revenue Recognition in Governmental FundsGASB · accessed 2026-11-09 · Amends NCGA Interpretation 3: property taxes are available if collected within the current period or soon enough thereafter to pay current-period liabilities, with the period after year-end not exceeding sixty days; governments disclose the period used.
GASB Statement No. 101, Compensated AbsencesGASB · accessed 2026-11-09 · A liability for unused leave that is attributable to services already rendered, accumulates and is more likely than not to be used or paid; measured generally at the pay rate as of the financial statement date; governmental funds recognize expenditures for amounts normally liquidated with expendable available financial resources.
GASB Statement No. 103, Financial Reporting Model ImprovementsGASB · accessed 2026-11-09 · Issued April 2024; effective for fiscal years beginning after June 15, 2025. MD&A limited to five sections; unusual or infrequent items presented separately; proprietary fund operating and nonoperating definitions and a subtotal for operating income (loss) and noncapital subsidies; major component units presented separately; budgetary comparison information presented as RSI with variances between original and final budgets and between final budget and actual.
GASB Statement No. 104, Disclosure of Certain Capital AssetsGASB · accessed 2026-11-09 · Issued September 2024; effective for fiscal years beginning after June 15, 2025. Separate disclosure of lease assets, intangible right-to-use assets under Statement 94, subscription assets and other intangibles by major class; disclosures for capital assets held for sale.
GASB Statement No. 14, The Financial Reporting EntityGASB · accessed 2026-11-09 · The primary government and component units; financial accountability; blended and discrete presentation.
GASB Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local GovernmentsGASB · accessed 2026-11-09 · The reporting model: government-wide and fund statements, measurement focus and basis of accounting, program and general revenues, major fund criteria (paragraph 76), the modified approach for infrastructure (paragraphs 23–26), the reconciliations, proprietary fund cash flows (direct method), interfund activity (paragraph 112).
GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type DefinitionsGASB · accessed 2026-11-09 · Nonspendable, restricted, committed, assigned and unassigned fund balance; encumbrances are not a separate classification (paragraph 24); definitions of special revenue, capital projects, debt service and permanent funds.
GASB Statement No. 61, The Financial Reporting Entity: OmnibusGASB · accessed 2026-11-09 · Amended the inclusion criteria (fiscal dependency also requires a financial benefit or burden relationship) and the blending criteria (substantively the same governing body plus a financial benefit or burden relationship or operational responsibility; debt repaid entirely or almost entirely with primary government resources).
GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net PositionGASB · accessed 2026-11-09 · Net position components: net investment in capital assets (with the treatment of unspent debt proceeds), restricted and unrestricted.
GASB Statement No. 65, Items Previously Reported as Assets and LiabilitiesGASB · accessed 2026-11-09 · Deferred inflows for imposed nonexchange revenues received or receivable before the period for which taxes are levied; eligibility and time requirements for government-mandated and voluntary nonexchange transactions; revenue in governmental funds recognized when measurable and available, with deferred inflows when not available; assets and deferred outflows (and liabilities and deferred inflows) combined for the major fund tests.
GASB Statement No. 68, Accounting and Financial Reporting for PensionsGASB · accessed 2026-11-09 · Net pension liability (total pension liability less plan fiduciary net position); pension expense and deferred outflows and inflows (assumption changes and experience differences over average remaining service lives; investment earnings differences over a closed five-year period); recognition in governmental funds only to the extent normally liquidated with expendable available financial resources.
GASB Statement No. 80, Blending Requirements for Certain Component UnitsGASB · accessed 2026-11-09 · A component unit incorporated as a not-for-profit corporation in which the primary government is the sole corporate member is blended.
GASB Statement No. 84, Fiduciary ActivitiesGASB · accessed 2026-11-09 · Fiduciary fund types: pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds and custodial funds; statement of fiduciary net position and statement of changes in fiduciary net position.
GASB Statement No. 85, Omnibus 2017GASB · accessed 2026-11-09 · Amends Statement 75 (OPEB) and others; shows the codified requirements for a net OPEB liability for plans administered through trusts and a total OPEB liability for plans not administered through a qualifying trust, and recognition in governmental funds only for amounts normally liquidated with expendable available financial resources.
GASB Statement No. 87, LeasesGASB · accessed 2026-11-09 · Lessee recognizes a lease liability and an intangible right-to-use lease asset; lessor recognizes a lease receivable and a deferred inflow of resources.
GASB Statement No. 96, Subscription-Based Information Technology ArrangementsGASB · accessed 2026-11-09 · A subscription liability and an intangible right-to-use subscription asset for SBITAs.
CPA Exam Candidate Guide (November 2, 2026)NASBA · accessed 2026-11-09 · Three Core sections and one Discipline, four hours each; pass all four under your state board's examination credit rule with at least 75 on each; appointment time includes 30 extra minutes for login, survey and the standardized break; the optional 15-minute standardized break after the first task-based simulation testlet does not count against testing time; other breaks run on the clock; score release process.
CPA Exam FAQNASBA · accessed 2026-11-09 · Each section is four hours; Discipline sections (BAR, ISC, TCP) can be scheduled only in the first month of each quarter, Core sections year-round; credit periods vary by jurisdiction; no exams July 1–11, 2027.
Score InformationNASBA · accessed 2026-11-09 · 75 passes; scores are scaled, not percentages, and not curved; score review and appeal availability varies by jurisdiction.
Exchange Act Rule 12b-2, 17 CFR 240.12b-2 (definitions of accelerated filer, large accelerated filer and smaller reporting company)Office of the Federal Register (eCFR) · accessed 2026-11-09 · Large accelerated filer: public float of $700 million or more; accelerated filer: $75 million or more but less than $700 million (both also require 12 months of reporting and one annual report, and exclude issuers eligible as smaller reporting companies under the revenue test); smaller reporting company: public float under $250 million, or annual revenues under $100 million and no public float or a public float under $700 million.
Regulation G, 17 CFR part 244 (§§ 244.100–244.102), Disclosure of non-GAAP financial measuresOffice of the Federal Register (eCFR) · accessed 2026-11-09 · Rule 100(a): a public non-GAAP measure must be accompanied by the most directly comparable GAAP measure and a reconciliation; Rule 100(b): it must not be misleading; Rule 101: definition of a non-GAAP financial measure and what it excludes (operating measures, measures required by GAAP or regulation).
Regulation S-K Item 10(e), 17 CFR 229.10(e), Use of non-GAAP financial measures in Commission filingsOffice of the Federal Register (eCFR) · accessed 2026-11-09 · In filings: the comparable GAAP measure with equal or greater prominence, a reconciliation, why management finds the measure useful; prohibitions, including excluding cash-settled charges from non-GAAP liquidity measures (other than EBIT and EBITDA), smoothing items reasonably likely to recur within two years or that occurred within the prior two years, and presenting non-GAAP measures on the face of the GAAP statements or in the notes.
Regulation S-K, 17 CFR part 229 (non-financial-statement disclosure)Office of the Federal Register (eCFR) · accessed 2026-11-09 · Items 101 (business), 103 (legal proceedings), 105 (risk factors), 106 (cybersecurity), 303 (MD&A, including its stated objective), 305 (market risk), 307 and 308 (disclosure controls and internal control over financial reporting), 402 (executive compensation), 601 (exhibits, including interactive data).
Regulation S-T Rule 405, 17 CFR 232.405 (Interactive Data File submissions)Office of the Federal Register (eCFR) · accessed 2026-11-09 · Requirements for electronic filers that submit Interactive Data Files (XBRL), referenced from Regulation S-K Item 601(b)(101).
Regulation S-X, 17 CFR part 210 (form and content of financial statements)Office of the Federal Register (eCFR) · accessed 2026-11-09 · Rule 3-01 (balance sheets for the two most recent fiscal years), Rule 3-02 (statements of comprehensive income and cash flows for three years), Rule 3-04 (changes in equity and noncontrolling interests), Articles 5 and 10 (captions and condensed interim statements), Article 8 (smaller reporting companies: two years of each statement; interim statements reviewed by an independent public accountant).
Form 10-K, General InstructionsU.S. Securities and Exchange Commission · accessed 2026-11-09 · Annual reports are due 60 days after fiscal year-end for large accelerated filers, 75 days for accelerated filers and 90 days for all other registrants.
Form 10-Q, General InstructionsU.S. Securities and Exchange Commission · accessed 2026-11-09 · Quarterly reports for the first three fiscal quarters are due 40 days after quarter-end for large accelerated and accelerated filers and 45 days for all other registrants; no report for the fourth quarter.
Form 8-K, General InstructionsU.S. Securities and Exchange Commission · accessed 2026-11-09 · Unless otherwise specified, a current report is filed or furnished within four business days after the triggering event.
Inline XBRLU.S. Securities and Exchange Commission · accessed 2026-11-09 · Inline XBRL lets filers prepare a single document that is both human-readable and machine-readable; domestic filers file cover page and financial statement information (including notes and schedules) in Forms 10-K and 10-Q in Inline XBRL; adopted June 28, 2018 (Release No. 33-10514) on a phased-in basis.
Non-GAAP Financial Measures: Compliance and Disclosure InterpretationsU.S. Securities and Exchange Commission · accessed 2026-11-09 · Staff interpretations: Question 100.01 (excluding normal, recurring, cash operating expenses can be misleading; an expense that occurs repeatedly or occasionally, even at irregular intervals, is recurring), 100.02 (inconsistent presentation between periods), 100.03 (excluding charges but not gains), 100.04 (individually tailored recognition and measurement), 102.10 (prominence).
Structured DataU.S. Securities and Exchange Commission · accessed 2026-11-09 · Why structured data such as XBRL matter: data points identifiable by humans and computers, easy analysis and comparison across registrants and periods.