Technology and Software
Revenue recognition, capitalisation of development costs and R&D incentives for SaaS, gaming, fintech and software companies.
- Audited entities
- 19 organizations
- Sector team
- 5 experts
- Responsible partner
- Pınar Kılıçoğlu
Healthcare and Pharma
SGK receivables, stock expiry and price regulation for hospital groups and pharmaceutical and medical device distributors.
In healthcare a large part of revenue comes from public payers; collection delays and price regulation directly affect the financial statements. Expiry dates on drug and medical device stock also create valuation risk.
Audit focus
- Collectability of SGK and private insurance receivables and deduction provisions
- Recognition of service revenue and reconciliation to patient-level records
- Expiry and impairment of drug and consumable stock
- Medical device investments, leases and depreciation
- Effects of price regulation
Our experience
Private hospitals, medical centres, pharmaceutical warehouses and medical device distributors.
Main audit risks
- Public receivables
- Stock expiry
- Price regulation
Services we provide
- Independent audit
- Receivables ageing analysis
- Transfer pricing
Similar items
Logistics and Transportation
Fleet depreciation, leasing, foreign exchange and revenue cut-off at road, sea and air cargo companies.
- Audited entities
- 17 organizations
- Sector team
- 4 experts
- Responsible partner
- Hakan Özgürel
Tourism and Hospitality
Seasonal revenue, foreign-currency income and investment property at hotel chains, resorts and travel agencies.
- Audited entities
- 13 organizations
- Sector team
- 4 experts
- Responsible partner
- Pınar Kılıçoğlu