# ASC 810-30-05: Consolidation — Research and Development Arrangements — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 810-30-05: 05 Overview and Background

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##### [810-30-05-1](https://asc.understandingaccounting.org/asc/810/30/#810-30-05-1)

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This Subtopic provides guidance on whether and how a [sponsor](https://asc.understandingaccounting.org/glossary/s/#sponsor "An entity that capitalizes a research and development arrangement.") 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 730-20.

##### [810-30-05-2](https://asc.understandingaccounting.org/asc/810/30/#810-30-05-2)

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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](https://asc.understandingaccounting.org/asc/730/20/#730-20-05-1)

.