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.
A practical guide to estimating and constraining variable consideration when clinical milestones drive payment.
An insider's view of the debates that shaped the revenue recognition standard, and where judgement was intentionally left open.
The distinction between a collaborative arrangement and a revenue contract has significant consequences for recognition and disclosure.
The accounting conversation that should happen in the deal room, not the audit room, if valuation is to be protected.
Whether a licence transfers at a point in time or over time is often the single most impactful judgement in a deal.
Practical analysis on IFRS and deal accounting in life sciences. No noise.