Finance

Pharmaceutical company announces delay in filing 10-K

Published in Cancer Weekly, April 12th, 2005

Ligand Pharmaceuticals Incorporated (LGND) announced that it would require additional time to file its annual report on Form 10-K and to release 4th quarter and full year 2004 earnings.

In connection with the company's preparation of its consolidated financial statements for 2004 and the audit of those financial statements, the audit committee of the board of directors is conducting a review, with the assistance of management, of the company's revenue recognition policies and accounting for product sales, including its estimates of product returns under SFAS 48, "Revenue Recognition when Right of Return Exists" and question 9 of SAB No. 101 -"Revenue Recognition in...

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Source: Cancer Weekly (2005-04-12)

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