Research and development

11.11.2022 | Duration: 15:55

We provide an overview of the accounting for research and development (R&D) costs and R&D funding arrangements.

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Podcast overview

KPMG professionals discuss various types of research and development activities and funding arrangements, including the accounting for those transactions. 

Applicability

  • All entities that enter into research and development related activities and/or funding arrangements.
Resource
Handbook: Research and development
Latest edition: Our in-depth guide to accounting for R&D costs and R&D funding arrangements.

Podcast contents

  • 00:40 – Overview of R&D
  • 01:55 – Types of R&D activities
  • 04:00 – Accounting for R&D costs
  • 07:00 – Determining 'alternative future use'
  • 08:25 – R&D funding arrangements and related accounting
  • 13:35 – Future standard setting

Meet our team

Image of Nick Burgmeier
Nick Burgmeier
Partner, Dept. of Professional Practice, KPMG US

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