R&D cost capitalization under IFRS, clinical trial cost tracking, and government rebate accruals for pharmaceutical and biotech companies. Nexus handles the accounting complexity of drug development and commercialization.
Under IFRS, development costs meeting specific criteria must be capitalized. Under US GAAP, R&D is generally expensed as incurred. Companies reporting under both standards must manage this difference precisely.
Medicaid and Medicare rebate obligations create complex variable consideration accounting under ASC 606. Rebate rates change frequently, and accruals must be updated with each rate change.
FDA DSCSA requirements for drug serialization create accounting implications for inventory that pharmaceutical manufacturers must manage alongside compliance obligations.
GAAP (ASC 730 — Research and Development)
IFRS (IAS 38 — Intangible Assets)
FDA 21 CFR (GMP compliance)
SEC (for public pharma companies)
R&D capitalization/expensing
decision documented and defensible
Government rebate
accruals updated automatically with rate changes
Clinical trial
costs tracked by phase and study
See how Plurafi handles your industry's complexity