Accounting Matters

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.

What is Accounting Matters?

Accounting Matters lives up to its title, covering vital accounting topics that actually matter to professionals in the accounting trenches. We start with a new topic and definition every episode, then highlight and discuss the key areas, from evaluation to reporting. Accounting Matters is hosted by public accounting veterans Adam Olsen & Nicole Harger from advisory firm Embark.

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