Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers

References 

1. Garis RI, Clark BE. The spread: pilot study of an undocumented source of pharmacy benefit manager revenue. Journal of the American Pharmacists Association. 2004;44(1):15–21
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2. Latanich T. Pharmacy benefit manager ‘spread:’ a reasonable, rational, realistic business practice. Journal of the American Pharmacists Association. 2004;44(1):10–11
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3. Financial Accounting Standards Board . Emerging Issues Task Force. Issue 99–19: Reporting Revenue Gross as a Principal versus Net as an Agent. Norwalk, Conn: Financial Accounting Standards Board; 1999;
4. Weisul K. Are revenue values accurate? Inter@ctive Week November 15, 1999;6(47):7.
5. US Securities and Exchange Commission . SEC Staff Accounting Bulletin: No. 101—Revenue Recognition in Financial Statements. Washington, DC: US Securities and Exchange Commission; December 3, 1999;
6. McLean RA. Financial Management in Health Care Organizations. 2nd ed. Albany, NY: ITP/Delmar; 2003;
7. White GI, Sondhi AC, Fried D. The Analysis and Use of Financial Statements. New York: John Wiley and Sons; 1994;