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This publication highlights industry-specific factors to be considered and provides guidance on the most pertinent accounting solutions for the pharmaceutical, life sciences and medical device industry. Because each company deals with accounting issues in ways that should reflect the facts and circumstances of its particular situation, we cannot address every nuance in this publication. For example, the structure in licensing, manufacturing, and research and development arrangements lead to variations in contracts, corporate structures, and accounting requirements. Therefore, the solutions we present are meant to provide a framework for determining the appropriate accounting answer for general situations; however, individual facts and circumstances may give rise to a different answer. The contents of this publication are based on guidance that is effective or could be early adopted as of January 1, 2019. Therefore, whenever considering the solutions contained in the publication in future periods, it is important to keep in mind that the accounting guidance may be superseded as new guidance and interpretations emerge.
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