Life Sciences Industry Accounting Guide (March 2022)

Published on: 16 Mar 2022

The 2022 edition of Deloitte’s Life Sciences Industry Accounting Guide (the “Guide”) addresses these and other relevant topics affecting the industry this year. It includes interpretive guidance, illustrative examples, recent standard-setting developments (through February 28, 2022), and key differences between U.S. GAAP and IFRS® Standards. In addition, this Guide discusses (1) accounting and financial reporting considerations associated with the COVID-19 pandemic that apply specifically to the life sciences industry and (2) environmental, social, and governance (ESG) matters that have become topics of increased focus.


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