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Corporate COunsel Forum

Show me the money: revenue recognition in licensing and services deals

Wednesday 11 June 2008

Whether you're a customer or supplier in a technology licensing/services deal, accounting and legal rules around revenue recognition matter. For the supplier, when the revenue can be recognised affects the bottom line. For the customer, a better understanding will enable you to tell whether the supplier has a genuine point or is just cloaking commercial advantage behind a rev rec front.

At this Corporate Counsel Forum session Paul O'Hare, Kemp Little's lead on technology licensing and services contracts and the legal aspects of revenue recognition, and Sue Barratt, an expert at Deloitte in the accounting treatment of revenue recognition guided attendees through the rev rec maze with practical pointers for both sides of the negotiating table.

Materials from the event are listed below:

Presentations
(Paul O'Hare, commercial technology partner at Kemp Little LLP and Susan Barratt, Partner A&A at Deloitte)
(For Mozilla Firefox browser users, please right-click and select 'Open Link in IE tab' to view the presentation)

Case study and answers(pdf)

Articles:

Revenue recognition in lincensing deals(pdf)