Navigating Collaboration Arrangements — Accounting Under ASC 808 & 606
Update: 2025-08-04
Description
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.
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