PHARMACY

May 15 2020

Pharmaceutical industry, Accounting by industry, Library, ICAEW, china pharmaceutical industry.

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Accounting for the pharmaceutical and life sciences industries is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to guidance and background knowledge.

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Useful links

Report from PwC highlighting industry-specific accounting issues and offering commentary on accounting solutions for common commercial transactions under IFRS, including IFRS 15 and IFRS 9. Examples cover research and development, intellectual property, manufacturing and supply chain, sales and marketing, revenue recognition, and business combinations.

Checklist of key considerations and impacts produced by KPMG in July 2017 for pharmaceutical companies implementing the new standard.

Bulletin published by EY in July 2017 discussing key accounting considerations for typical option-based structures that have become increasingly common in the life sciences sector.

Bulletin published by PwC in February 2016 highlighting the impact of the new standard on the pharmaceutical industry.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers’ terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.



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