# ASC 810-30-60: Consolidation — Research and Development Arrangements — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/30/#60-relationships)

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## ASC 810-30-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/810/30/#60-relationships)

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#### Collaborative Arrangements

##### [810-30-60-1](https://asc.understandingaccounting.org/asc/810/30/#810-30-60-1)

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For guidance on research and development arrangements conducted as collaborative arrangements, see Topic 808.