Accounting for R&D – A Quick Guide to ASC 730Code: 27-ARD

Price: $15.00
Add to Cart

Course Details

Pages: 21
Course Overview
This course covers the foundational elements of accounting for research and
development activities under ASC 730. It explains how to identify qualifying R&D
efforts, the proper treatment of associated costs, and the related disclosure
requirements. You’ll also get a high-level overview of how to account for R&D funded
by third parties, including key considerations for evaluating the nature of the
arrangement and determining whether costs should be capitalized or expensed.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Identify activities that qualify as R&D under ASC 730 and understand key scope exceptions
  •  Identify recognition and disclosure requirements for R&D costs in financial statements
  •  Recognize accounting considerations for R&D arrangements funded by outside parties
  •  Distinguish between different types of obligations in funded R&D agreements and how they affect accounting treatment
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of GAAP

Advanced Preparation: None
Processing...
$15.00
Select Desired Format:


No reviews yet.

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, 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: www.nasbaregistry.org

 

NASBA QAS Sponsor number 108096