Life sciences · Deal accounting · IFRS strategy

Michelle Olufeso

I help pharma, biotech, and med-tech leaders make better decisions on licensing, collaboration, deal accounting, and complex financial judgement.

Independent IFRS advisory for life sciences leaders who need clear judgement on licensing structures, collaboration arrangements, revenue recognition, and high-stakes accounting decisions. Practical, commercially aware, and grounded in real transaction experience.

IASB/FASB contributorFormer Roche finance leaderLife sciences deal specialist
Michelle Olufeso
Standard-setting
IASB · FASB · Business Europe · SwissHoldings
Corporate tenure
Roche AG · CHF 60bn+ group · 12 years
Published authority
Accounting for Innovation · Revenue Recognition
Qualification
FCCA · MIO Consult GmbH, Germany
Credentials

Authority earned in the room, not borrowed from theory

Michelle brings deep life sciences finance experience, standard-setting credibility, and practical commercial judgement to complex accounting questions.

IFRS 15 co-developer

Represented Roche at the IASB and FASB during the development of the revenue recognition standard — from the inside.

Life sciences authority

Former Roche finance leader and representative at BusinessEurope, SwissHoldings, and the PwC Pharma Forum in London.

Commercial and technical depth

FCCA-qualified, with senior experience spanning Roche, Credit Suisse, Lehman Brothers, and MCI WorldCom.

Who I work with

For the leaders carrying the judgement call

CFOs and finance leaders

Navigating complex revenue recognition judgements on licensing, collaboration, or co-development deals, and needing an independent perspective before sign-off.

Biotech and pharma founders

Structuring deals where the accounting treatment directly affects valuation, partner confidence, and the ability to raise further capital.

Deal teams and BD professionals

Needing accounting diligence on licensing arrangements before term sheets are finalised, not after the deal has closed.

Conference and event organisers

Looking for a speaker who brings real deal experience and standard-setting authority to revenue recognition and pharma accounting topics.

Latest insights

Thinking shaped by real transactions

Recent analysis drawn from real deal and accounting situations in life sciences.

Deal accounting

The €200M licensing deal that destroyed a €2B biotech

How a single licensing arrangement unravelled a biotech's valuation, and the accounting red flags that were visible from the start.

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Risk & compliance

The hidden liabilities that sink licensing deals

Why the biggest risks in pharma licensing arrangements are not in the headline numbers, and what finance leaders miss until it is too late.

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Ways to work together

Advisory, speaking, and strategic support

Advisory

Strategic IFRS advisory for deal teams, CFOs, and finance leaders navigating complex accounting judgement in life sciences transactions.

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Speaking

Keynotes, expert panels, and executive briefings on revenue recognition, deal accounting, and financial leadership in pharma and biotech.

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