Life Sciences Industry Accounting Guide (March 2025)
The 2025 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. Topics added this year include enabling technology, E.U. Corporate Sustainability Reporting Directive (CSRD) requirements, ASU 2023-07 on segment reporting, and ASU 2024-03 on disaggregation of income statement expenses (DISE).
Read more