Health Tech Industry Accounting Guide
April 2023
We are pleased to present the fourth
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 the emerging health tech marketplace as well as relevant research on
health tech investment trends. Emerging technologies such as artificial intelligence
(AI), telehealth, blockchain, and monitoring devices are addressed.
The publication contains chapters on the following topics:
- The emerging health tech marketplace.
- Financial reporting considerations related to environmental events and activities.
- Capitalized software.
- Revenue recognition for health tech companies.
- Costs of obtaining a contract.