Price range: $29.00 through $49.00
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Secure Transaction CPE Credits
1 Credits: Accounting
Course Level
Overview
Format
Self-Study
Course Description
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 successful completion of this course, participants 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
Course Specifics
SS125443986
September 8, 2025
There are no prerequisites.
None
32
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s Journal of Accountancy. Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP. Prior to HP, he served in multiple …
QAS Self-Study
