Accounting and IFRS Reporting for Pharmaceutical Industry

Key Learning Outcomes Understand the 5-step model of recognising revenue under IFRS 15 Identify the performance obligations in the contract Accounting and reporting issues relating to pharma manufacturing & contract manufacturing Accounting for revenue sharing versus profit sharing versus milestone payments Accounting for sale returns – saleable vs expired Issues relating to leasing & construction … Continue reading “Accounting and IFRS Reporting for Pharmaceutical Industry”

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