US GAAP - Issues and solutions for the pharmaceutical and life sciences industries 2017 edition
The solutions presented in this publication are meant to provide a framework for determining the appropriate accounting answer for general situations.
Examples touch upon many different business practices, ranging from: * Research and development, * Intellectual property, * Manufacturing and supply chain, * Sales and marketing, * Healthcare reform, * Revenue recognition, * Business combinations, and more.
The contents of this publication are based on guidance that is effective or could be early adopted as of January 1, 2017, including ASC 606. In other solutions contained in the publication, the accounting guidance may be superseded as new guidance and interpretations emerge.
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