U.S. GAAP Update (2026)

Keeping up with changes to U.S. GAAP may be a necessary evil, but that doesn't mean your annual accounting update has to be painfully boring! With new Accounting Standards Updates (ASUs) affecting everything from income tax disclosures to software development costs, there's a lot for accountants and auditors to understand.

Our U.S. GAAP Update (2026) online CPE course (2.0 CPE credits) provides a practical overview of recent accounting standards issued by the Financial Accounting Standards Board (FASB). We'll cover new ASUs effective in 2026 and beyond, including requirements applicable to public and private companies, with a focus on understanding the changes and their implications for financial reporting.

Topics covered in this U.S. GAAP Update course include, but are not limited to:

• Income Taxes: Enhanced income tax disclosure requirements (ASU 2023-09)
• Stock Compensation: Accounting for profits interest and similar awards (ASU 2024-01)
• Income Statement Disclosures: New disaggregation of income statement expenses (DISE) requirements for public companies (ASUs 2024-03 and 2025-01)
• Internal-Use Software: Modernized accounting guidance for software development costs (ASU 2025-06)
• Government Grants: New accounting guidance for business entities receiving government grants (ASU 2025-10)

Whether you're a controller, accounting manager, financial reporting professional, or auditor, understanding the latest changes to U.S. GAAP is an important part of your job. This self-study accounting CPE course helps you identify new requirements, understand when they become effective, and consider how they may affect financial statements and disclosures.

At GAAP Dynamics, we believe accounting training should be engaging, relevant, and actually useful. That's why we go beyond simply summarizing ASUs, using practical examples and application-based questions to help you make sense of the guidance.

Get up to speed on U.S. GAAP changes in just two hours, earn 2.0 CPE credits, and leave the mind-numbing accounting lectures behind!

By the end of this course, you should be able to:

• Recall recently issued ASUs effective in 2026 and beyond
• Identify the impacts of recently issued ASUs on financial reporting under U.S. GAAP