IPR&D acquired in a business combination – How many pieces?

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05/21/2014 by Pharmaceuticals & life science
IPR&D acquired in a business combination – How many pieces?

At a glance

This Pharmaceutical and Life Sciences Alert focuses on in-process research and development (IPR&D) in acquisition accounting.

Pharmaceutical, medical technology and biotech companies continue to use mergers and acquisitions as a way to bolster their pipelines and improve efficiencies. In-process research and development (IPR&D) can be one of the most significant assets acquired in these deals. As such, recognition and measurement of IPR&D is an important consideration in the acquisition accounting.