Research and Development Accounting – What You Need to Know About ASC 730Code: 27-DEVACCOUNTING

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Course Details

Pages:35
Course Overview
This course provides a clear overview of accounting for research and development
activities under ASC 730. It starts by covering the fundamental concepts of R&D,
including what costs qualify, recognition rules, and disclosure requirements, while
addressing the uncertainties that come with R&D. The course then moves into
arrangements where outside parties fund R&D, explaining how to identify
obligations, measure costs, and report these transactions. Throughout, you’ll gain
practical insight into the complexities of accounting for R&D and related funding
arrangements.

Category: Accounting

Recommended CPE Hours: 2

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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