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About "Pharmaceuticals & life science"

The PwC pharmaceuticals and life science practice provides professional services to leading pharmaceuticals and life science organizations.

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Article archive

  • Potential impacts to Pharma and Life Sciences companies of the new accounting definition of an "investment company"

    4/10/14 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Alert focuses on the key accounting considerations when assessing whether an entity is an investment company under the new accounting definition and provides illustrative examples.

  • Rx Marketplace Quarterly Newsletter

    3/27/14 | Pharmaceuticals & life science

    The PwC Rx Marketplace Quarterly features a wide range of financial reporting developments, accounting and tax developments, regulatory updates and general industry trends impacting the pharmaceutical and life sciences industry. Each quarterly also shares strategies that companies can use to unlock divestiture value, as well as links to publications and online resources. In the spotlight in this issue is our summary of the IPO market, which has seen its most robust year since 2007. We cover key metrics for the past year, assess the industry’s top registrants, and offer a snapshot of IPO activity during the first two months of 2014.

  • Pharmaceutical Commerce: Top health industry issues for life sciences in 2014

    3/25/14 | Pharmaceuticals & life science

    Pharmaceutical Commerce: Top health industry issues for life sciences in 2014

  • Distinguishing a Business from an Asset or a Group of Assets

    1/16/14 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Industry GAAP Alert focuses on the key accounting considerations when making this determination and provides illustrative examples.

  • Accounting guides
    US GAAP: Issues and solutions for pharmaceuticals and life sciences industry

    11/20/13 | Pharmaceuticals & life science

    This publication highlights factors the industry should consider and provides guidance on the most pertinent accounting solutions under US GAAP. The solutions presented are meant to provide a framework for determining the appropriate accounting answer for general solutions.

  • Customer experience in the pharmaceutical sector: Getting closer to the patient

    11/19/13 | Pharmaceuticals & life science

    As patients exert greater control over their healthcare, drug makers need to master the complexities of consumer behavior to demonstrate value in the new health economy. Consumers are willing to offer feedback that informs who they are, how they behave and how existing biases impact their behavior. Drug makers that tap into this feedback will reach a new level of success.

  • Contingent Consideration in a Business Combination

    10/16/13 | Pharmaceuticals & life science

    This Pharmaceutical and Life Sciences Industry Alert provides guidance on the accounting for contingent consideration arrangements in business combinations.

  • 10Minutes
    10Minutes on drug value in the New Health Ecosystem

    7/31/13 | Pharmaceuticals & life science

    Pharmaceutical companies stand ready to be tested in a world where a drug’s success is more closely tied to its performance. The challenges mount with competition from generics and growing pressure to reduce costs. Now, insurers and integrated providers are driven by models that reward health outcomes and cost savings. For success, drug makers are exploring real-world evidence, new payment models, and the right partnerships.

  • MoneyTreeTM venture capital funding: Capital crunch

    5/22/13 | Pharmaceuticals & life science

    The life sciences share of total venture funding declined from 28% during the last quarter of 2012 to 23% during the first quarter of 2013. Biotechnology, raising $875 million in 96 deals during the first quarter, placed a distant second in dollars raised behind software, which drew $2.3 billion in 329 deals.

  • Medical device excise tax (updated March 28, 2013)

    3/29/13 | Pharmaceuticals & life science

    This edition of PwC's Pharmaceutical and Life Sciences Industry Alert reports that medical device manufacturers will need to begin accounting for this tax for all sales, other than tax free sales, beginning January 1, 2013 and will need to consider the impact of this tax on their 2013 results.

  • Potential Accounting Implications of Supreme Court Decision on the Affordable Care Act

    5/31/12 | Pharmaceuticals & life science

    The Supreme Court heard arguments concerning the Affordable Care Act in March 2012 and expects to issue its decision on the constitutionality of the Affordable Care Act by the end of June 2012. If the law should be invalidated by the Supreme Court, either in whole or in part, there could be significant accounting and financial reporting implications. This PwC Pharmaceutical and Life Sciences Industry Alert focuses on the potential accounting implications of the Supreme Court decision on the Affordable Care Act.

  • Greece Debt Restructuring

    4/9/12 | Pharmaceuticals & life science

    In February 2012, the Greek government announced a debt restructuring which required holders to exchange their two-year and three-year bonds, currently scheduled to mature in December 2012 and 2013, for new non-interest bearing government bonds with longer maturities and a reduced redemption value. This edition of PwC's Pharmaceutical and Life Sciences Industry Alert discusses why pharmaceutical companies will need to evaluate the debt restructuring in order to properly assess the accounting impact of this event.