ASC 730 — Research and Development
Definition: R&D costs generally expensed; acquired IPR&D capitalized
R&D costs generally expensed; acquired IPR&D capitalized
NumberASC 730
FrameworkUS GAAP (ASC)
IssuerFASB
NotesContrast with IAS 38 development capitalization
OfficialOfficial Page
Related Accounting Types
- Financial Accounting(Primary)
- Healthcare Accounting(Secondary)
External Links
- Research and development — Wikipedia