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.
For further information, please contact:
Mark Simon, Tel: +1 (973) 236 5410
Mary Dolson, Tel: +44 (20) 7804 2930
Woodrow Anderson, Tel: +41 (58) 792 5453
Stephanie Hyde, Tel: +44 (18) 9527 4790
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