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UltimateCPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Beyond the Major Standards – Lesser-Known GAAP Topics 2026
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44326
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This course provides an overview of lesser-known areas of U.S. GAAP that extend beyond the major accounting standards commonly encountered by CPAs. It explains the accounting requirements for research and development costs, customer acquisition costs, capitalized interest, debt modifications, receivables factoring, government grants, environmental credits and obligations, restructuring activities, financial distress, and subsequent events. The course also explores the recognition, measurement, presentation, and disclosure considerations for these specialized accounting topics, using practical examples to demonstrate how the guidance is applied in real-world financial reporting situations.
Additional Course Details
- Filed of Study: Accounting
- Author: Kelen F. Camehl
- Course Level: Intermediate
- Interactive: Yes
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