Well, when we go for equivalent gate count of a design, we take two input nand gate as the basic unit. A two input nand gate, as you know, consists of four transistors. Thus the total gate count of a design is given by dividing the total number of transistors of the design by four. Inverter, as it has two transistors, is thus half of the nand gate.
I think Gate count of a FF will not depend upon the technology node but on the circuit design. Different design will give different gate count.
n coming to Flipflop ..
Gate count depends on circuit design .. !! not clear yar....
u mean FlipFlop with synchronous reset will hav more no of nand equi ?
Gate count will depend upon the circuit topology. There can be various circuit implementations for a D Flip Flop. Some customised circuit implementations are provided by the foundry in the form of library. Depending upon the requirement of speed, the design will differ for the same functionality of the FF..