"CPA Business Analysis and Reporting" is a reference book that covers a wide range of topics related to business analysis and reporting. It is designed to provide readers with a clear understanding of financial statement analysis, including the use of data for current period and historical analysis. The book also delves into non-financial and non-GAAP measures of performance, offering insights into alternative accounting methods used to measure a company's earnings. Additionally, readers will gain knowledge in managerial and cost accounting, budgeting, forecasting, and projection. The book further explores capital structure, investment alternatives using financial valuation decision models, risk management, and economic and market influences on business. In the section on technical accounting and reporting, readers will find information on indefinite-lived intangible assets, internally developed software, revenue recognition, stock compensation, research and development costs, and business combinations. The book also covers consolidated financial statements, derivatives and hedge accounting, leases, and public company reporting topics. Furthermore, it provides insights into financial statements of employee benefit plans. The final section of the book focuses on state and local governments, including the format and content of the financial section of the annual comprehensive financial report, government-wide financial statements, governmental funds financial statements, proprietary funds financial statements, fiduciary funds financial statements, notes to financial statements, management's discussion and analysis, budgetary comparison reporting, required supplementary information, financial reporting entity, deriving government-wide financial statements, and specific types of transactions and events. With its comprehensive coverage and easy-to-understand language, "CPA Business Analysis and Reporting" is an essential resource for professionals and students in the field of finance and accounting.