You will get Deal Accounting Frameworks: Applied Session with MIO Consult Tools
Project details
The MIO Consult framework suite supports the licensing and collaboration stage of a wider Strategic Transaction Accounting Advisory practice.
Each framework is designed for self-directed use. An Applied Session adds direct expert guidance: working through the framework against your specific deal structure, identifying critical flags, preparing required external data, and producing a session output ready for your board or auditor.
Session fees include a single-user framework licence. Up to three participants from the same deal team attend at no additional charge.
Seven frameworks are available as individual sessions or as structured bundle programmes. See the attached pricing document for full scope and fee schedule.
Full framework details at michelleolufeso.com/frameworks; for structured multi-standard courses covering related ground, see michelleolufeso.com/training.
Each framework is designed for self-directed use. An Applied Session adds direct expert guidance: working through the framework against your specific deal structure, identifying critical flags, preparing required external data, and producing a session output ready for your board or auditor.
Session fees include a single-user framework licence. Up to three participants from the same deal team attend at no additional charge.
Seven frameworks are available as individual sessions or as structured bundle programmes. See the attached pricing document for full scope and fee schedule.
Full framework details at michelleolufeso.com/frameworks; for structured multi-standard courses covering related ground, see michelleolufeso.com/training.
Industry
Biotech, Business Services & Consulting, Medical & PharmaceuticalTarget Country
WorldwideWhat's included
| Service Tiers |
Starter
$900
|
Standard
$1,600
|
Advanced
$3,000
|
|---|---|---|---|
| Delivery Time | 5 days | 7 days | 14 days |
Optional add-ons
You can add these on the next page.
Additional Participants
+$170Frequently asked questions
About Michelle
IFRS Transaction Accounting Advisor | Pharma, Biotech & MedTech
Roedermark, Germany - 3:11 am local time
My practice covers both sides of a transaction. On the value-recognition side, that most often means IFRS 15 - identifying performance obligations, allocating transaction price, and determining recognition timing across multi-element arrangements. On the acquiring or consolidating side, it means IAS 38 for intangible asset recognition and measurement, IAS 36 for impairment, IAS 37 for contingent obligations, IAS 28 where equity method accounting is engaged, IFRS 10 and IFRS 11 for consolidation and joint arrangement classification, IFRS 3 for business combinations, IAS 27 and IFRS 5 where restructuring or disposal is involved, and IAS 16 where equipment or asset transfers form part of the structure. Which standards apply, and on which side, depends on how the transaction is built.
The right time to bring in a transaction accounting specialist is BEFORE the term sheet is agreed, not after. Accounting treatment shapes how a deal is structured, how value is recognised, and how obligations are disclosed — and those questions are far easier to resolve while the commercial terms are still in negotiation.
My background spans over 20 years across pharmaceuticals, oil and gas, and telecoms. At Roche, I served as Global Alliances Accounting Expert and Head of Accounting External Relations, contributing directly to the development of IFRS 15 through engagement with the IASB, FASB, EFRAG, and industry bodies including the PwC Pharma Forum, Business Europe, and SwissHoldings. I also designed and delivered the Roche Diploma in Accounting globally.
Through MIO Consult GmbH, I now work independently with pharma and biotech companies, audit firms, and legal and M&A advisers on technical review of transaction accounting positions, independent position papers, training programmes, and early-stage advisory - across the full lifecycle of a strategic transaction, not just at signing.
I give direct technical opinions, work at pace, and document reasoning clearly. I hold the FCCA qualification (Fellow, 2004), I was a co-developer of IFRS 15. I am the author of Accounting for Innovation: Revenue Recognition in the Age of Biotech Breakthroughs, published in 2026.
If your project involves deal accounting across any of the standards above, I would be glad to hear from you.
Steps for completing your project
After purchasing the project, send requirements so Michelle can start the project.
Delivery time starts when Michelle receives requirements from you.
Michelle works on your project following the steps below.
Revisions may occur after the delivery date.
Requirements submission
Client confirms framework selection and provides general transaction context without confidential details.
NDA execution
Mutual NDA signed before any specific deal information is exchanged.