Published in Healthcare Mergers, Acquisitions and Ventures Week, April 17th, 2004
On January 29, 2004, the company stated in its fourth quarter 2003 earnings release that throughout 2003 the company recorded various charges and adjustments to correct accounting errors relating to prior periods. Although the company believes many of these errors could be considered to be not material, the company has decided to restate based on their cumulative impact.
The restatement includes adjustments to reflect those items in the correct accounting periods and adjustments to correct certain classification errors...
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