The documents linked below provide examples of companies disclosing information related to drug R&D costs to the U.S. Securities and Exchange Commission (SEC).
These documents are in the Google’s cloud-based Docs program. You can view and/or download them (no Google account necessary).
Examples of clinical trial costs disclosures
Examples of tax credits disclosures
Examples of government grants disclosures
Examples of disclosures of royalty rates.
More on KEI’s work on transparency here: https://keionline.org/transparency