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

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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: Update

Prerequisite: Basic understanding of Accounting

Advanced Preparation: None
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