Research and Development Accounting - What You Need to Know About ASC 730

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.   

Revision Date: NEW 10/27/25

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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