Life Sciences Industry Accounting Guide (March 2023)
The 2023 edition of Deloitte’s Life Sciences Industry Accounting Guide addresses topics of relevance to finance and accounting professionals in the life sciences industry, such as acquisitions and divestitures, consolidation, contingencies and loss recoveries, financial instruments, income taxes, leases, research and development (R&D), and revenue recognition. Considerations discussed include those related to the current macroeconomic and geopolitical environment and COVID-19 pandemic; environmental, social, and governance (ESG) matters; and the Inflation Reduction Act (IRA).
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