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Stay Informed - Pharmaceutical and Life Sciences Industry Alerts
Our accounting alerts bring you timely updates on the latest industry issues in the market. These frequent updates are designed to help you navigate regulatory complexities and their specific impact on the pharmaceutical and life sciences industry.
We invite you to read our latest alert, which announces the following three updates to our US GAAP - Issues and Solutions for Pharmaceutical and Life Sciences ("PLS Guide"):
- Example 4-8: Cash flow presentation of up-front licensing fee
- Example 1-9A: Accounting for a payment upon regulatory approval
- Example 1-19: Accounting for priority review vouchers
We hope you will find the examples above and the full PLS Guide useful in addressing and understanding the accounting for transactions encountered in your business.
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Download the latest report Updates to US GAAP - Issues and Solutions for Pharmaceutical and Life Sciences ("PLS Guide")
- Applying the two-step variable consideration guidance in the new revenue standard
- Does your contract manufacturing arrangement contain an embedded lease?
- The drug pricing environment is changing – Are you ready?
- Accounting for the impact of the State of New York Opioid Stewardship Act
- Accounting for price appreciation rights
- Accounting for medical device leases that contain variable payments under the new leasing standard
- Revenue from contracts with customers
- What can pharmaceutical and life sciences companies do now to prepare for tax reform
- Financial reporting implications of Hurricane Maria
- Accounting for terminated clinical trials
- The new definition of a business promises to impact PLS companies
- SAB 74: Revenue and Leases Considerations
- FASB Income tax projects update – A PLS perspective
- Alliances: planning and governance – the keys to success
- Business alliances: Innovative transaction structures in a changing economic environment
- FASB Income tax projects update – A PLS perspective
- Buyer’s accounting for royalties and milestones payable to seller in a business combination
- Accounting for priority review vouchers
- FASB defines management’s going concern responsibilities
