Health Tech Industry Accounting Guide
April 2024
We are pleased to present the fifth
edition of Deloitte’s Health Tech Industry Accounting Guide. The convergence
of the technology and health care/life sciences industries has caused unique
challenges for management within these sectors. This publication is aimed at
identifying and providing guidance on the most difficult technical accounting issues
that are encountered in these sectors.
In addition, this guide provides our
perspective on recent health tech investment trends related to women’s health.
The publication contains chapters on
the following topics:
- Recent trends in the health tech marketplace related to women’s health.
- Financial reporting considerations related to environmental events and activities.
- Capitalized software.
- Revenue recognition for health tech companies.
- Costs of obtaining a contract.