Decoding In-Licensing Deals - The Accounting Journey from Acquisition to Commercialisation

Master accounting complexities for Pharmaceutical and Biotech in-licensing agreements. Learn from real-world case studies and gain the expertise to confidently distinguish business combinations from asset acquisitions, navigate equity investment structures, apply appropriate amortisation methodologies, and identify impairment triggers throughout the intangible asset lifecycle.

30+ Years Industry Experience
8 CPE Credits
20 Max Participants

Why This Workshop is Essential for Your Career

Pharmaceutical and Biotech in-licensing transactions are becoming increasingly sophisticated, involving combinations of asset purchases, equity stakes, and complex deal structures. Misclassifying a business combination as an asset acquisition or vice versa can have material financial statement implications. Add to this the ongoing challenges of intangible asset amortisation and impairment assessment, and the compliance risks increase considerably.

This workshop is specifically designed for Business Bevelopment and Legal professionals at pharmaceutical and biotech companies. You will understand the impact of Business Combination and Acquisiton type deals on Financial Statements through real-world in-licensing case studies and develop the expertise to confidently navigate deal classification, equity accounting considerations, and the complete intangible asset lifecycle. Know the accounting impact of your deals before deal signing.

Perfect for: Business Development, Legal and Corporate Finance professionals, who need to navigate complex in-licensing transactions, apply the correct accounting framework, and create transparent, user-friendly disclosures that deliver clarity to financial statement users.

Comprehensive 1-Day Curriculum

February 26, 2026 (09:00-18:00) | Foundation & Contract Mastery
09:00 - 09:20
Welcome & Strategic Context
  • Participant introductions & experience sharing
  • Workshop objectives & expected outcomes
  • Industry landscape: Why Financial Statements Matter
09:20 - 11:00
Introduction to Financial Statements
  • Statement of Financial Position
  • Statement of Financial Performance
  • Cash Flow Statements
  • Statement of Equity
  • Notes to the Financial Statements
11:15 - 12:15
Understanding Deal Terms and Accounting Considerations
13:15 - 15:00
Accounting for In-Licensing Deals
  • Transaction Types
  • Types of IP Transferred
  • Materiality Thresholds
  • Amortisation and Impairment Considerations
15:15 - 17:00
Equity Transfers - Accounting Considerations and Impacts
17:05 - 18:00
In-Licensing Deals and Their Financial Statement Impact
  • US GAAP Guidance for Pharma In-Licensing
  • Key Accounting Challenges in Pharma Licensing
  • Implementation tips: Documentation and Compliance
  • Strategic Use of Financial Statements in Pharma Business Development
  • Future Trends and Tools
  • Q&A session for specific challenges
  • Course Evaluation & Resources

What You Will Master

Foundation Skills

  • Identify relevant financial statements and components for deal accounting.
  • Understand key accounting terms and implications in licensing contracts
  • Assess how IP classification affects deal accounting.
  • Mitigate income fluctuations due to R&D deal uncertainties
  • Evaluate accounting implications for in-licensing deals before deal signing.
  • Understand the accounting impact of equity transfers.

Additional Benefits

  • Utilise decision trees for pre-emptive deal accounting strategies.
  • Access expert guidance on your active deals.

Designed for Business Development and Legal Professionals

  • Business Development Managers structuring partnership agreements
  • Internal Auditors reviewing in-Licensing deal processes
  • Legal Counsel involved in licensing negotiations

Registration & Policies

Getting Started

  1. Complete the registration form with your details
  2. Review and agree to terms and conditions
  3. Add to cart and proceed to secure payment
  4. Receive immediate confirmation and course materials
Need assistance? Contact our team at sales@mioconsult.com for help with registration, purchase orders, or invoicing.

Flexible Transfer Policy

  • Option 1: Send a replacement participant to avoid cancellation charges
  • Option 2: Transfer your registration once at no cost (3 weeks prior to course start date)

What's Included

  • Zoom Interactive workshop with maximum 20 participants
  • Comprehensive digital course materials
  • 8 hours of CPE credits
  • Certificate of attendance
  • Post-workshop email support

Special Offers

Biotech Startups: €250 discount available.

Group Discounts: Available for teams of 3 or more participants.

Contact sales@mioconsult.com