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Podcast: 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 John Barbagallo
John Barbagallo
Managing Director, Dept. of Professional Practice, KPMG US
Image of Nick Burgmeier
Nick Burgmeier
Partner, Dept. of Professional Practice, KPMG US

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