Frameworks

Practical tools for complex judgement

Working frameworks for finance leaders, deal teams, and advisers navigating IFRS judgement in pharma, biotech and MedTech licensing. Built from real deal experience, distilled for live use.

Four free tools for an immediate deal scan and IFRS 18 readiness check, and six paid frameworks for live deal review — checklists, document-review protocols, a working cash flow model, and the complete 47-point accounting review pack. Each one paired with an article in the pharma licensing series. Jump to free frameworks ↓

These frameworks support the licensing and collaboration stage of a wider Strategic Transaction Accounting Advisory practice, from balance sheet stress-testing before signature to CFO governance sign-off after close.

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Need the frameworks and the foundational text?

The book Accounting for Innovation provides the principles behind every framework on this page. Buy them together as a practitioner or deal team bundle and save significantly versus purchasing separately.

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Free frameworks

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Deal accounting

Hidden liability spotter Five balance sheet exposures that destroy licensing deals — each with a threshold test, a red flag, and the one question to ask before the board signs. If your deal has any of these, you need to know before signature, not after.

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CFO walk-away framework Seven walk-away criteria with specific thresholds and the board-briefing language for each. Built for CFOs who need to kill a bad deal without losing the room — or defend the decision six months later when the auditors arrive.

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The Red Flag Scorecard Twenty checkpoints across four dimensions. Five minutes on any deal you are currently evaluating. Designed to surface the issues that survive term sheet review and only become visible when the contract is drafted — by which point the structure is locked.

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CFO Licensing Deal Due Diligence Checklist 47 questions across six domains — deal structure, financial exposure, document review, negotiation stage, walk-away criteria, and post-signing governance. The checklist companion to Article 3, formatted for use in the deal room before signature.

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IFRS 18

IFRS 18 Readiness Prompt List Ten yes/no questions covering MPM policy, income stream classification, restatement readiness, and audit engagement. Know exactly where your organisation stands before your auditors ask first.

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For purchase

Working frameworks for live deal review

Each framework is watermarked to the purchaser and delivered by email immediately on payment. Built for use in live deal review, board preparation, and portfolio diligence.

Deal accounting series

Framework 0 — Balance sheet due diligence checklist €47 Thirty-four questions to stress-test capitalisation assumptions before signature. Covers intangible asset recognition, milestone accounting, and the five balance sheet areas most likely to trigger a restatement. The foundational framework — start here. See full contents ↓

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Framework 1 — Hidden liability due diligence checklist €49 Thirty-five questions across five dimensions for live deal review, board preparation, and VC portfolio assessment. Surfaces the liabilities that survive legal review because they are accounting questions, not legal ones. See full contents ↓

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Framework 2 — Three critical documents review guide €79 Section-by-section review protocol for the licence agreement, research collaboration agreement, and supply agreement — the three documents that expose every hidden liability before signature. Built for the finance lead who joins the deal team after heads of terms. See full contents ↓

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Framework 3 — 24-month cash flow model template €129 Pre-built Excel model for pharma and biotech licensing under IFRS 15. Live formulas, scenario toggles, and board-ready output. Handles milestone payments, royalties, and upfront licence fees in a single model. See full contents ↓

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Framework 4 — Complete deal accounting review pack €297 All 47 checklist points with IFRS guidance notes, red-flag indicators, and a board-ready diligence summary template. Six diligence domains. The pack CFOs use when the deal is material and the accounting judgement is contested. See full contents ↓

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Framework 5 — CFO governance sign-off pack €497 The complete governance and sign-off framework for CFOs closing a licensing deal. Board-ready documentation, sign-off protocols, and the audit trail you need when the position is challenged twelve months after close. See full contents ↓

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IFRS 18

Standard-setting frameworks

Implementation tools for IFRS 18 adoption built for pharma, biotech, and MedTech finance leaders. Effective 1 January 2027. Further frameworks in development.

IFRS 18 Readiness Framework New Six-section implementation roadmap from gap identification to audit-ready transition. Covers MPM policy, income stream classification, restatement planning, and board communication. PDF · 25 pages.

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More IFRS 18 frameworks coming MPM policy documentation, restatement modelling, and audit committee briefing packs. Subscribe to be notified.

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Best value · Frameworks 1, 2 & 3

Three frameworks bundle

Frameworks 1, 2, and 3 in one purchase. Save €58 versus buying individually.

€199€257

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Complete suite · All five frameworks

All five frameworks bundle

Frameworks 0–5: the complete pharma licensing diligence kit from balance sheet assumptions to CFO sign-off.

€749€1,098

Save €349

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Prefer guided delivery?

Book an Applied Framework Session, or see structured training

Work through any framework above with direct expert guidance against your own deal structure, or see the training page for CRS01 and CRS03, structured one-day courses covering deal accounting from both the licensor and licensee sides.

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