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ARTICLE · 10 SEPTEMBER 2012

Revenue Recognition In Technology Contracting And Software Licensing

Osler, Hoskin & Harcourt LLP
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A common and often misunderstood point of conflict in negotiating technology and software licensing agreements is revenue recognition.

CanadaMedia, Telecoms, IT, Entertainment
Osler, Hoskin & Harcourt LLP
Osler, Hoskin & Harcourt LLP
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Based on the June 6, 2012, OBA Session with the same title featuring keynote speakers Joyce Lam (Deloitte) and Wendy Gross (Osler).

A common and often misunderstood point of conflict in negotiating technology and software licensing agreements is revenue recognition. Often, commonly sought contractual protections for customers or licensees can lead to objections from suppliers or licensors based on their ability to recognize revenue from the transaction. At times there may be a real risk, but frequently misunderstandings about revenue recognition can cause a molehill of an issue to become a mountain of a roadblock to finalizing the deal.

This blog post summarises some of the key points arising out of the OBA Technology and E-Commerce session on revenue recognition in technology contracting and software licensing held on June 6, 2012. A recording of the session is available.

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