Navigating Collaboration Arrangements — Accounting Under ASC 808 & 606

About this episode

This episode explores how to navigate accounting under ASC 808 and ASC 606 in collaboration arrangements.

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.

People in this episode

Host: Nicole Harger

Guest: Adam Olsen

Topics covered

• collaboration arrangements
• ASC 808
• ASC 606
• accounting practices
• real-world examples
• customer relationships
• disclosure expectations

Keywords

• collaboration arrangements
• ASC 808
• ASC 606
• accounting
• biotech partnerships
• platform-sharing
• IP licenses
• cost-sharing
• milestone payments
• disclosure expectations

Mentioned in this episode

Organizations: SEC, ASC 808, ASC 606, biotech, tech

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