This course explains the accounting rules for advertising and promotional costs under U.S. GAAP. It covers when these costs must be expensed and highlights the limited circumstances in which deferral is permitted. You’ll learn how to identify different types of advertising costs, apply the timing rules for expense recognition, and understand the disclosure requirements that may apply.
Course Publication Date:
September 26, 2025
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$10.00!
| Author: | Kelen Camehl |
| Course No: | ACT-ADVERT-29005 |
| Recommended CPE: | 1.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
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Learning Objectives
- Identify the types of advertising costs that must be expensed under U.S. GAAP.
- Determine when direct-response advertising costs can be capitalized.
- Differentiate between production costs and communication costs in advertising activities.
- Recognize the disclosure requirements related to advertising expenses.
- Identify the types of advertising costs that must be expensed under U.S. GAAP.
- Determine when direct-response advertising costs can be capitalized.
- Differentiate between production costs and communication costs in advertising activities.
- Recognize the disclosure requirements related to advertising expenses.