Revenue Recognition Disclosures in the Pharmaceutical Industry July 2005

Topics:
Revenue recognition
Tags:
Finance,
Financial Accounting,
Financial Services,
Financial Statements,
Operational Accounting,
Revenue,
Revenue Recognition
Source:
PricewaterhouseCoopers

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Overview: This document serves as a benchmarking tool for revenue recognition disclosures in the pharmaceutical industry. The first section of this document accumulates the Critical Accounting Policies disclosed in Annual Reports of selected companies (generally their Management Discussion & Analysis section) and is followed by a section displaying the Revenue Policies of the same companies as disclosed in the Notes to the Financial Statements.

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Format: PDF | Size: 266KB | Date: Aug 2005 | Pages: 58

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