{"type":"rich","version":"1.0","provider_name":"Transistor","provider_url":"https://transistor.fm","author_name":"Accounting Matters","title":"Navigating Collaboration Arrangements — Accounting Under ASC 808 & 606","html":"<iframe width=\"100%\" height=\"180\" frameborder=\"no\" scrolling=\"no\" seamless src=\"https://share.transistor.fm/e/4296c457\"></iframe>","width":"100%","height":180,"duration":2100,"description":"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.\nIn this episode of Accounting Matters, Nicole Harger and Adam Olsen explore how to navigate ASC 808 and ASC 606. They cover:\nWhat qualifies as a collaborative arrangement\nHow to determine if (and when) ASC 606 applies\nReal-world examples involving IP licenses, cost-sharing, and milestone payments\nThe role of customer relationships in collaboration agreements\nDisclosure expectations and SEC hot buttons\nCommon pitfalls and best practices\nWhether you’re structuring a new deal or reviewing an existing one, this episode offers a practical roadmap to get the accounting right.","thumbnail_url":"https://img.transistorcdn.com/DlN6VFUkE7QtJKeXEqMxsajkN_iTQ4u_4mD0blVYaWo/rs:fill:0:0:1/w:400/h:400/q:60/mb:500000/aHR0cHM6Ly9pbWct/dXBsb2FkLXByb2R1/Y3Rpb24udHJhbnNp/c3Rvci5mbS9iMDlh/NGFjMDAxODdlMzQw/MjY2NGQyNDk3MTY1/M2RhYy5wbmc.webp","thumbnail_width":300,"thumbnail_height":300}