Deloitte
Accounting Research Tool
...
Chapter 6 — Industry-Specific Topics

6.4 Life Sciences

6.4 Life Sciences

The SEC staff’s comments to registrants in the life sciences industry have focused on a number of topics, including (1) revenue recognition, (2) research and development (R&D), (3) business combinations, and (4) non-GAAP measures.

Footnotes

3
Beginning on May 26, 2022, manufacturers of currently marketed medical devices have been required to comply with the EU In Vitro Diagnostics Regulation, which replaced the regulatory framework of the EU In Vitro Diagnostics Directive.