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Navigating Collaboration Arrangements — Accounting Under ASC 808 & 606

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Manage episode 498191175 series 2953385
Content provided by Embark. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Embark or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://podcastplayer.com/legal.

Collaboration arrangements are becoming more common across industries, from biotech partnerships to platform-sharing in tech. But when it comes to accounting, things get complicated fast.
In this episode of Accounting Matters, Nicole Harger and Adam Olsen explore how to navigate ASC 808 and ASC 606. They cover:

  • What qualifies as a collaborative arrangement
  • How to determine if (and when) ASC 606 applies
  • Real-world examples involving IP licenses, cost-sharing, and milestone payments
  • The role of customer relationships in collaboration agreements
  • Disclosure expectations and SEC hot buttons
  • Common pitfalls and best practices

Whether you’re structuring a new deal or reviewing an existing one, this episode offers a practical roadmap to get the accounting right.

  continue reading

149 episodes

Artwork
iconShare
 
Manage episode 498191175 series 2953385
Content provided by Embark. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Embark or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://podcastplayer.com/legal.

Collaboration arrangements are becoming more common across industries, from biotech partnerships to platform-sharing in tech. But when it comes to accounting, things get complicated fast.
In this episode of Accounting Matters, Nicole Harger and Adam Olsen explore how to navigate ASC 808 and ASC 606. They cover:

  • What qualifies as a collaborative arrangement
  • How to determine if (and when) ASC 606 applies
  • Real-world examples involving IP licenses, cost-sharing, and milestone payments
  • The role of customer relationships in collaboration agreements
  • Disclosure expectations and SEC hot buttons
  • Common pitfalls and best practices

Whether you’re structuring a new deal or reviewing an existing one, this episode offers a practical roadmap to get the accounting right.

  continue reading

149 episodes

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