{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/30/#15-scope-and-scope-exceptions","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":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"810-30-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-D835BD41-1E5B-458C-8B33-DB04E0702759.ditamap\" class=\"ditamap\">810-10-15</a>, with specific transaction qualifications and exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 810-10-15, with specific transaction qualifications and exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ead50164567d17e3b66bedc8a60dc88bd059f018fd7a7d8e3d24728a5fbc4dc","downloaded_from":"2026-09-10T01:30:10.769Z","last_downloaded_at":"2026-09-10T01:30:10.769Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481263","source_sha256":"5b0075e8bc82d5650165e67a3e6044790272574b137c5d0b21d0eb30222c1651"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4915949b868b9e82201e1e1b8c7976876c544948b9709ffcb291d3bc5f6f8c0","downloaded_from":"2026-09-10T01:30:10.769Z","last_downloaded_at":"2026-09-10T01:30:10.769Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481263","source_sha256":"5b0075e8bc82d5650165e67a3e6044790272574b137c5d0b21d0eb30222c1651"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"810-30-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_91BD085A-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The scope of this Subtopic is limited to those research and development arrangements in which all of the funds for the research and development activities are provided by the <a href=\"/glossary/s/#sponsor\" class=\"term\" title=\"An entity that capitalizes a research and development arrangement.\"><span>sponsor</span></a> of the research and development arrangement. </span></span></div></div>","snippet":"The scope of this Subtopic is limited to those research and development arrangements in which all of the funds for the research and development activities are provided by the sponsor of the research and development arran…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2827f935600a9f6b3e755d354a1fd4ba60732ece08579fb239511fc7f7fcdefa","downloaded_from":"2026-09-10T01:30:10.769Z","last_downloaded_at":"2026-09-10T01:30:10.769Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481263","source_sha256":"5b0075e8bc82d5650165e67a3e6044790272574b137c5d0b21d0eb30222c1651"}},{"citation":"810-30-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic does not apply to either of the following:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_91BD0A5F-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Transactions in which the funds are provided by third parties, which would generally be within the scope of Subtopic <a altsource=\"GUID-483E32C7-7DF3-4BE2-8F0F-610101ED6D59.ditamap\" class=\"ditamap\">730-20</a>. </span></span><span class=\"sfragment\" id=\"sfr_91BD0C1E-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">That Subtopic establishes standards of financial accounting and reporting for an entity that is a party to a research and development arrangement through which it can obtain the results of research and development funded partially or entirely by others. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_91BD0D56-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Legal entities </span></span><span class=\"sfragment\" id=\"sfr_91BD0EB2-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">required to be consolidated under the guidance on variable interest entities (VIEs). That guidance must be applied first (see the <a href=\"/asc/810/10/#15-scope-and-scope-exceptions\" class=\"xref\">Variable Interest Entities Subsection</a> of Section <a altsource=\"GUID-D835BD41-1E5B-458C-8B33-DB04E0702759.ditamap\" class=\"ditamap\">810-10-15</a>) before considering this Subtopic. Consolidation by reporting entities of VIEs, which include many legal entities used in research and development arrangements, is addressed by the Variable Interest Entities Subsections of Subtopic <a altsource=\"GUID-9B4F57B8-8A6A-4E11-A70A-756C69E6D16B.ditamap\" class=\"ditamap\">810-10</a>. </span></span></div></li></ol></div></div>","snippet":"The guidance in this Subtopic does not apply to either of the following:\n(a) Transactions in which the funds are provided by third parties, which would generally be within the scope of Subtopic 730-20. That Subtopic esta…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63b9670be12f6f61d566659d17d6dad39883a287fae3f2f83aa06eaa69a7a1b9","downloaded_from":"2026-09-10T01:30:10.769Z","last_downloaded_at":"2026-09-10T01:30:10.769Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481263","source_sha256":"5b0075e8bc82d5650165e67a3e6044790272574b137c5d0b21d0eb30222c1651"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4466e2fab4b5c4212167e570f48197a1336122b42e28af8b6eeb95c03b10ded","downloaded_from":"2026-09-10T01:30:10.769Z","last_downloaded_at":"2026-09-10T01:30:10.769Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481263","source_sha256":"5b0075e8bc82d5650165e67a3e6044790272574b137c5d0b21d0eb30222c1651"}},{"block":null,"heading":"Other Considerations","paragraphs":[{"citation":"810-30-15-4","para":"15-4","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on consolidation issues; 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 consolidation issues; for guidance on other issues concerning research and development arrangements, see Subtopic 730-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfde0734ef89688d077610fc8436c6cbc5b58e9dde4a318e668f4b654d21facf","downloaded_from":"2026-09-10T01:30:10.769Z","last_downloaded_at":"2026-09-10T01:30:10.769Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481263","source_sha256":"5b0075e8bc82d5650165e67a3e6044790272574b137c5d0b21d0eb30222c1651"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:563b8b4a0de451152e02b854d2705fbbe3ac7e1740092eaaf6558140b17b3cd1","downloaded_from":"2026-09-10T01:30:10.769Z","last_downloaded_at":"2026-09-10T01:30:10.769Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481263","source_sha256":"5b0075e8bc82d5650165e67a3e6044790272574b137c5d0b21d0eb30222c1651"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b78aee1262106138690fbd1765d9d94217599e9ae3f86c6bd77df53b8e78ed4","downloaded_from":"2026-09-10T01:30:10.769Z","last_downloaded_at":"2026-09-10T01:30:10.769Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481263","source_sha256":"5b0075e8bc82d5650165e67a3e6044790272574b137c5d0b21d0eb30222c1651"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b78aee1262106138690fbd1765d9d94217599e9ae3f86c6bd77df53b8e78ed4","downloaded_from":"2026-09-10T01:30:10.769Z","last_downloaded_at":"2026-09-10T01:30:10.769Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481263","source_sha256":"5b0075e8bc82d5650165e67a3e6044790272574b137c5d0b21d0eb30222c1651"}}