IFRS: Issues and Solutions for the Pharmaceutical Industry, Part 2

Volume Two is intended to provide an opinion on the accounting solutions where there are additional questions and situations under the new standards. The print version of the document delivers a further 47 solutions which address a variety of new issues.

This publication provides a useful understanding of the accounting for the transactions accounted for in the pharmaceutical sector. By encouraging debate of these topics we aim to encourage consistent practices in financial reporting under IFRS. This consistency is critical to the acceptance and usefulness of pharmaceutical entities' financial statements.