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.