Concepts of revenue recognition accounting system – current and proposed changes
نویسندگان
چکیده
منابع مشابه
Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.
OBJECTIVES To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor....
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ژورنال
عنوان ژورنال: Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse, Rynki Finansowe, Ubezpieczenia
سال: 2015
ISSN: 1733-2842,2300-4460
DOI: 10.18276/frfu.2015.77-22