Practical analysis on IFRS, deal accounting, and revenue recognition in life sciences, written by someone who helped shape the standard and has worked inside the deal reality.
How a single licensing arrangement unravelled a biotech's valuation, and the accounting red flags that were visible from the start. A case study in what happens when accounting judgement is treated as an afterthought.
Read article →Why the biggest risks in pharma licensing arrangements are not in the headline numbers, and what finance leaders miss until it is too late.
47 questions across 6 domains, the pre-signature review that protects the balance sheet before the deal closes.
A practical guide to estimating and constraining variable consideration when clinical milestones drive payment.
Whether a licence transfers at a point in time or over time is often the single most impactful judgement in a deal.
How errors pass through the CFO, audit committee, and external auditors unchallenged, and what each needs to do differently.
From the 2019 IASB proposal to the standard that takes effect in 2027, what IFRS 18 means for pharma and biotech finance teams.
Practical analysis on IFRS and deal accounting in life sciences. No noise.