CPA BAR: Goodwill, software, R&D, revenue, stock compensation and business combinations
Blueprint II.A–II.G · Area II, Technical Accounting and Reporting · 35–45% of BAR
Ten BAR questions on goodwill, software, r&d, revenue, stock compensation and business combinations, untimed, with a reason for every answer option.
Or take the full BAR mock examParent sold inventory costing $70,000 to its subsidiary for $100,000. At year-end, 40% of the goods remain in the subsidiary's inventory. What unrealized profit is eliminated from consolidated inventory?
Goodwill, software, R&D, revenue, stock compensation and business combinations on CPA BAR
Area II of BAR (35–45%) covers technical accounting topics beyond FAR. This topic covers goodwill and indefinite-lived intangibles, software costs, R&D, revenue for licenses, stock compensation, business combinations and consolidation.
- Blueprint groups
- II.A–II.G
- Share of the section
- Area II, Technical Accounting and Reporting: 35–45%
- Our drill
- 10 questions from 12 on this topic, untimed, with a reason for every option; one free attempt, unlimited with a pass
What to know
- Goodwill = consideration transferred + fair value of noncontrolling interest − fair value of identifiable net assets; a negative amount is a bargain purchase gain after reassessment (ASC 805-30).
- Goodwill impairment is the excess of a reporting unit's carrying amount over its fair value, limited to the goodwill (ASU 2017-04).
- Acquisition-related costs are expensed; contingent consideration is recognized at acquisition-date fair value (ASC 805).
- Software to be sold is capitalized from technological feasibility to general release (ASC 985-20).
- Stock option cost is the grant-date fair value recognized over the requisite service period (ASC 718).
- Intercompany profit remaining in inventory at year-end is eliminated in consolidation (ASC 810).
Test yourself on goodwill, software, r&d, revenue, stock compensation and business combinations
Ten BAR questions on goodwill, software, r&d, revenue, stock compensation and business combinations, untimed, with a reason for every answer option.
Or take the full BAR mock examCommon questions
How much of the BAR section is goodwill, software, r&d, revenue, stock compensation and business combinations?
It sits in Blueprint Area II (II.A–II.G). The AICPA weights whole areas, not single topics; see the area’s range on the BAR page. Our 50-question mock draws each area at the middle of its range.
Are these real BAR questions?
No. The AICPA does not release live exam questions. These are original practice questions written to the published 2027 CPA Exam Blueprints, with a reason for every answer option and the standard or code section behind the key.
More BAR topics
- Financial statement, non-GAAP and risk analysisdrill
- Cost accounting, budgeting and capital decisionsdrill
- Derivatives, hedging, leases and public company reportingdrill
- State and local governmentsdrill
BAR full mock exam: 4 hours, 5 testletsBAR task-based simulations
Blueprint and exam facts checked November 2026: AICPA: Learn what is tested on the CPA Exam (Blueprints effective January 1, 2027) · AICPA: CPA Exam score release and testing windows · NASBA: CPA Exam FAQ · Virginia Board of Accountancy: CPA Exam fees.
Original independent practice questions written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA.