Self-Study
Research and Development Accounting – What You Need to Know About ASC 730
Price range: $58.00 through $78.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
 Secure Transaction CPE Credits
2 Credits: Accounting
Course Level
Overview
Format
Self-Study
Course Description
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.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify the key components that define researchand development activities
- Distinguish between researchand development as separate concepts
- Recognize the scopeand scope exceptions applicable to R&DÂ under ASC 730-10
- Determine the recognition requirements for R&Dcosts
- Recall the disclosure requirements related to R&Din financial statements
- Identify the key components that define researchand development activities
- Distinguish between researchand development as separate concepts
- Recognize the scopeand scope exceptions applicable to R&DÂ under ASC 730-10
- Determine the recognition requirements for R&Dcosts
- Recall the disclosure requirements related to R&Din financial statements
- Identify the scopeof ASC 730-20 for R&DÂ arrangements
- Differentiate between obligations to repay funds and obligations to perform contractual services under R&Darrangements
- Recognize how subsequent measurement of R&Darrangements is handled
- Determine required disclosures related to researchand development arrangements
- Select key factors affecting accounting treatment in R&Dfunding arrangements
Course Specifics
SS125445072
September 22, 2025
There are no prerequisites.
None
50
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
