Unraveling the accounting for collaborative arrangements

We conclude our revenue miniseries with an episode on collaborative arrangements, which has its own guidance (ASC 808, Collaborative Arrangements) but also often interacts with other guidance, including that on revenue from contracts with customers. In this episode, we discuss: 4:55 – Criteria to meet the definition of a “collaborative arrangement”16:20 – An overview of the collaborative arrangement accounting model20:27 – Application of an accounting policy for recognition and presentation&...