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US Healthcare Reform - Accounting issues under IFRSUS Healthcare reform has raised some significant accounting issues for the pharmaceutical and life sciences sector, including the annual fee on pharmaceutical manufacturers and the excise tax on medical device manufacturers. The Health Care and Education Reconciliation Act, which made some amendments to the Patient Protection and Affordable Care Act, was signed into law by President Obama on 30 March 2010. This paper addresses the accounting issues that affect the sector.
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