# ASC 810-30-15: Consolidation — Research and Development Arrangements — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/30/#15-scope-and-scope-exceptions)

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## ASC 810-30-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/810/30/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [810-30-15-1](https://asc.understandingaccounting.org/asc/810/30/#810-30-15-1)

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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.

#### Transactions

##### [810-30-15-2](https://asc.understandingaccounting.org/asc/810/30/#810-30-15-2)

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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](https://asc.understandingaccounting.org/glossary/s/#sponsor "An entity that capitalizes a research and development arrangement.") of the research and development arrangement.

##### [810-30-15-3](https://asc.understandingaccounting.org/asc/810/30/#810-30-15-3)

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The guidance in this Subtopic does not apply to either of the following:

1.  a
    
    Transactions in which the funds are provided by third parties, which would generally be within the scope of Subtopic 730-20. 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.
    
2.  b
    
    Legal entities required to be consolidated under the guidance on variable interest entities (VIEs). That guidance must be applied first (see the [Variable Interest Entities Subsection](https://asc.understandingaccounting.org/asc/810/10/#15-scope-and-scope-exceptions) of Section 810-10-15) 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 810-10.

#### Other Considerations

##### [810-30-15-4](https://asc.understandingaccounting.org/asc/810/30/#810-30-15-4)

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This Subtopic provides guidance on consolidation issues; for guidance on other issues concerning research and development arrangements, see Subtopic 730-20.