KPMG professionals discuss various types of research and development activities and funding arrangements, including the accounting for those transactions.
- All entities that enter into research and development related activities and/or funding arrangements.
- 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