T/F If 10% or more of revenue is derived from sales to any single customer, (1) that fact, (2) the amount from each such customer, and (3) the segment(s) reporting the revenues must be disclosed. Single customers include entities under common control and each federal, state, local, or foreign government.

The CPA Business Analysis and Reporting (BAR) discipline focuses on advanced, high-level accounting, analyzing financial data for decision-making, and specialized reporting (10-20% gov't).

Key concepts include financial statement analysis, cost/variance analysis, complex technical reporting (consolidations, derivatives, leases), and government-wide financial statement conversion.