Topic wise KAMs extracted from Annual Reports of Pharmaceutical Companies of other Jurisdictions where the model similar to the new Auditors Report has already been adopted is given as follows:
- Baxalta business combination – valuation of acquired CMP intangible assets
- Valuation of acquired intangible assets affecting the acquisition accounting for Dyax
- The estimation of rebates against revenue as a result of contractual and regulatory requirements in the United States
- Carrying value of goodwill following group reorganization
- Carrying value of intangible assets other than goodwill
- Governmental investigations and litigations
- Rebates, discounts, allowances and returns