Health Tech Industry Accounting Guide
March 2021
We are pleased to present the second 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, particularly in the areas of capitalized software
and revenue recognition. This publication is aimed at identifying and providing
guidance on the most difficult technical accounting issues related to these
topics.
In addition, this guide provides our perspective on
the emerging health tech marketplace as well as relevant research on health tech
investment trends.