IFRS Issues and solutions for the pharmaceuticals and life sciences industry

Edition 2019

This report addresses particular accounting issues the pharmaceutical and life sciences sector faces when using the International Financial Reporting Standards (IFRS). It’s an updated edition of previous reports and it reflects changes in IFRS and interpretations to date. It includes solutions for IFRS 15, Revenue, and the new amendments to IFRS 3, definition of a business.

Each solution is based on a specified set of circumstances, but pharmaceutical and life sciences companies must evaluate their own facts and circumstances which might well differ from those in these solutions.

Get in touch with us if you require an individual case-by-case assessment of the accounting implications.

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Elena Shibkova

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Patrice Schumesch

Partner, PwC Belgium

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Romain Seffer

Partner, PwC Belgium

Tel: +32 47 550 6114

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