Life Sciences Spotlight: Accounting Implications of Regulatory and Self-Reported Safety ConcernsIssue 1, July 2011 |
This release in the Industry Spotlight series provides insight into the types of regulatory events that may trigger an impairment assessment of certain assets. Moreover, the circumstances of the regulatory event will create new factors for entities to consider in measuring an asset's fair value.
Read more in the file attached below or visit the Industry Spotlight Archive for additional issues.
The Industry Spotlight series and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.
Life Sciences Spotlight: Accounting Implications of Regulatory and Self-Reported Safety Concerns
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