Advertising and Customer Acquisition Costs Under U.S. GAAPCode: 27-ADVCUSACQU

Price: $19.95
Add to Cart

Course Details

Pages: 33
Chapter Overview
This chapter covers the accounting rules for advertising costs under U.S. GAAP. It explains when these costs must be expensed and when direct-response advertising may be capitalized for certain entities. You’ll learn how to assess different types of advertising, how to determine the proper timing for expense recognition, and what is required to be disclosed with respect to advertising expenses.

Learning Objectives
Upon completion of this chapter, you will be able to:

• 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


Category: Accounting

Recommended CPE Hours: 2

Level of knowledge: Update

Prerequisite: Basic understanding of Accounting

Advanced Preparation: None
Processing...
$19.95

Select Desired Format:


No reviews yet.