{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/730/20/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"730","topic_title":"Research and Development","subtopic":"730-20","subtopic_title":"Research and Development Arrangements","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Contingencies","paragraphs":[{"citation":"730-20-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_06AFA40D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance related to loss contingencies, see Subtopic <a altsource=\"GUID-E13146CA-1337-48D7-BF5C-574604DA8631.ditamap\" class=\"ditamap\">450-20</a>. </span></span></div></div>","snippet":"For guidance related to loss contingencies, see Subtopic 450-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:944448e97133b5a2ad331d9d8c5c02b8478de7c1d5a4764df9820a7a5d5c20de","downloaded_from":"2026-09-10T01:15:22.975Z","last_downloaded_at":"2026-09-10T01:15:22.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483015","source_sha256":"192304f4dab76558d6635ad76bc27f2b8f35c8e6074d422b0d13923bb83c40f7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0954e3a1423225ca4592793b97b1d427e66846e8758011918c42f7b76118bf2d","downloaded_from":"2026-09-10T01:15:22.975Z","last_downloaded_at":"2026-09-10T01:15:22.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483015","source_sha256":"192304f4dab76558d6635ad76bc27f2b8f35c8e6074d422b0d13923bb83c40f7"}},{"block":null,"heading":"Consolidation","paragraphs":[{"citation":"730-20-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on whether and how a <a href=\"/glossary/s/#sponsor\" class=\"term\" title=\"An entity that capitalizes a research and development arrangement.\"><span>sponsor</span></a> should consolidate a research and development arrangement, see Subtopic <a altsource=\"GUID-604788D5-8CCE-42AE-910E-7FEA17B3F58E.ditamap\" class=\"ditamap\">810-30</a>.</div></div>","snippet":"For guidance on whether and how a sponsor should consolidate a research and development arrangement, see Subtopic 810-30.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4017779c44799211eda2deb799a940388e67f7966ff5f9dae78c702867d6da75","downloaded_from":"2026-09-10T01:15:22.975Z","last_downloaded_at":"2026-09-10T01:15:22.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483015","source_sha256":"192304f4dab76558d6635ad76bc27f2b8f35c8e6074d422b0d13923bb83c40f7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2d6b1ae7c2acc7b2373c85756f55a8cda3629572da4f06e2ccc112aa1c50942","downloaded_from":"2026-09-10T01:15:22.975Z","last_downloaded_at":"2026-09-10T01:15:22.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483015","source_sha256":"192304f4dab76558d6635ad76bc27f2b8f35c8e6074d422b0d13923bb83c40f7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25c1a5a033137965eb06afe96c6093057bf901062461798831af820a8a5fa649","downloaded_from":"2026-09-10T01:15:22.975Z","last_downloaded_at":"2026-09-10T01:15:22.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483015","source_sha256":"192304f4dab76558d6635ad76bc27f2b8f35c8e6074d422b0d13923bb83c40f7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25c1a5a033137965eb06afe96c6093057bf901062461798831af820a8a5fa649","downloaded_from":"2026-09-10T01:15:22.975Z","last_downloaded_at":"2026-09-10T01:15:22.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483015","source_sha256":"192304f4dab76558d6635ad76bc27f2b8f35c8e6074d422b0d13923bb83c40f7"}}