{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/30/#05-overview-and-background","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":"810","topic_title":"Consolidation","subtopic":"810-30","subtopic_title":"Research and Development Arrangements","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-30-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides 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. The guidance follows one example throughout the Subtopic. For guidance on other issues concerning research and development arrangements, see Subtopic <a altsource=\"GUID-483E32C7-7DF3-4BE2-8F0F-610101ED6D59.ditamap\" class=\"ditamap\">730-20</a>.</div> </div>","snippet":"This Subtopic provides guidance on whether and how a sponsor should consolidate a research and development arrangement. The guidance follows one example throughout the Subtopic. For guidance on other issues concerning re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:715988aedd2d07b997c634c54488bb582f2349a693b296abb43889c401db74a9","downloaded_from":"2026-09-10T01:30:07.115Z","last_downloaded_at":"2026-09-10T01:30:07.115Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481293","source_sha256":"c13a0e04dcadb91675604c4c4854298a94be8b923f5fe423da8a24bbeed10576"}},{"citation":"810-30-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on what a research and development arrangement is, see Subtopic <a altsource=\"GUID-483E32C7-7DF3-4BE2-8F0F-610101ED6D59.ditamap\" class=\"ditamap\">730-20</a>. An overview can be found in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/730/20/#730-20-05-1\" class=\"xref\">730-20-05-1 through 05-9</a></div>.</div> </div>","snippet":"For guidance on what a research and development arrangement is, see Subtopic 730-20. An overview can be found in paragraphs 730-20-05-1 through 05-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d5147b4b440552af6dfac12c7b599d498092c143dac5a2e28c689d257b0e75d","downloaded_from":"2026-09-10T01:30:07.115Z","last_downloaded_at":"2026-09-10T01:30:07.115Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481293","source_sha256":"c13a0e04dcadb91675604c4c4854298a94be8b923f5fe423da8a24bbeed10576"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea9d76378bf46d78f7303fe7411e49c0584db397e9236d945e2a3bc1269ed026","downloaded_from":"2026-09-10T01:30:07.115Z","last_downloaded_at":"2026-09-10T01:30:07.115Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481293","source_sha256":"c13a0e04dcadb91675604c4c4854298a94be8b923f5fe423da8a24bbeed10576"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18bc632567aac38baffc258ec55fad71131d3e7b7b9c5e5dad9611038b52afc6","downloaded_from":"2026-09-10T01:30:07.115Z","last_downloaded_at":"2026-09-10T01:30:07.115Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481293","source_sha256":"c13a0e04dcadb91675604c4c4854298a94be8b923f5fe423da8a24bbeed10576"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18bc632567aac38baffc258ec55fad71131d3e7b7b9c5e5dad9611038b52afc6","downloaded_from":"2026-09-10T01:30:07.115Z","last_downloaded_at":"2026-09-10T01:30:07.115Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481293","source_sha256":"c13a0e04dcadb91675604c4c4854298a94be8b923f5fe423da8a24bbeed10576"}}