Research and Development Costs

Research and development costs refer to the expenses a business incurs in the process of discovering and creating new products or services. These costs typically encompass a range of activities including conceptual formulation, design, testing, and refinement prior to commercial production and can vary widely across industries.

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Lesson Videos

Research and Development Costs Overview and Objectives lesson thumbnail Research and Development Costs Overview and Objectives Accounting for Research and Development lesson thumbnail Accounting for Research and Development Classification of R&D Costs lesson thumbnail Classification of R&D Costs Technological Feasibility: Capitalizing Versus Expensing lesson thumbnail Technological Feasibility: Capitalizing Versus Expensing Treatment of Intangible Assets lesson thumbnail Treatment of Intangible Assets Research and Development Costs Example lesson thumbnail Research and Development Costs Example Research and Development Costs Summary lesson thumbnail Research and Development Costs Summary Research and development costs - Practice Questions lesson thumbnail Research and development costs - Practice Questions

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Intangibles, R&D and Software Costs, & Business Combinations
Module: 4 Concepts, 42 Lessons
Intangibles Overview and Objectives
2:55
Tangible Versus Intangible Assets
1:38
Classification of Intangible Assets
3:30
Valuation of Intangible Assets
5:00
Capitalization of Costs
2:42
Amortization of Intangibles
3:37
Treatment of Start-up Costs
2:15
Franchisee Accounting
3:54
Franchisee Accounting Example
3:27
Goodwill from Business Combinations
4:29
Goodwill Impairment
2:27
Goodwill Impairment Example
2:03
Intangibles Summary
1:09
Intangibles - Practice Questions
4:04
Research and Development Costs Overview and Objectives
0:57
Accounting for Research and Development
4:58
Classification of R&D Costs
3:12
Technological Feasibility: Capitalizing Versus Expensing
1:44
Treatment of Intangible Assets
1:31
Research and Development Costs Example
3:08
Research and Development Costs Summary
0:33
Research and development costs - Practice Questions
3:35
Software Costs Overview and Objectives
1:04
Expensing Versus Capitalizing Software Costs
1:28
Software Created for Internal Company Use
2:13
Software Created to be Sold or Licensed
2:35
Research and Development Example
2:22
Software Costs Summary
0:28
Differences between IFRS and U.S. GAAP - Practice Questions
5:34
Business Combinations Overview and Objectives
1:38
Voting Interest Model
3:56
Variable Interest Entities
5:25
Goodwill from Business Combinations
2:49
Goodwill Impairment
5:20
Accounting for Company Acquisition
8:11
Noncontrolling Interest in a Subsidiary
9:01
Noncontrolling Interest Example
4:41
Subsidiary Fair Value
1:41
Subsidiary Acquisition with Goodwill
2:07
Intercompany Transactions
5:30
Business Combinations Summary
0:50
Business combinations - Practice Questions
5:29