Article ID Journal Published Year Pages File Type
9000838 Research in Social and Administrative Pharmacy 2005 8 Pages PDF
Abstract
Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.
Related Topics
Health Sciences Medicine and Dentistry Public Health and Health Policy
Preview
Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers
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