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

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/