In Vivo is part of Informa PLC

This site is operated by a business or businesses owned by Informa PLC and all copyright resides with them. Informa PLC’s registered office is 5 Howick Place, London SW1P 1WG. Registered in England and Wales. Number 8860726.

This copy is for your personal, non-commercial use. For high-quality copies or electronic reprints for distribution to colleagues or customers, please call +44 (0) 20 3377 3183

Printed By


Will a New Accounting Change Cut Acquisition Values?

Executive Summary

Amidst the wave of patent expirations, pennies per share are now a big deal in Pharma-companies are looking to cut marketing and hold R&D more or less flat. And thus the accounting issues that determine what gets expensed and what gets capitalized have grown in importance. That's why a new FASB rule change on expensing of purchased R&D is causing concern: suddenly R&D will look like it's getting more expensive.

Related Content


Related Companies




Ask The Analyst

Ask the Analyst is free for subscribers.  Submit your question and one of our analysts will be in touch.

Your question has been successfully sent to the email address below and we will get back as soon as possible. my@email.address.

All fields are required.

Please make sure all fields are completed.

Please make sure you have filled out all fields

Please make sure you have filled out all fields

Please enter a valid e-mail address

Please enter a valid Phone Number

Ask your question to our analysts