XML 35 R25.htm IDEA: XBRL DOCUMENT

Organization and Business Activities (Tables)

9 Months Ended

Sep. 30, 2013

Organization and Business Activities

Schedule of information affected by reversal of misstatement

	As Reported		Adjustment			As Revised

Net product sales	$	321,444	$	—		$	321,444
Cost of sales (excluding amortization of product rights)	78,351		3,368			81,719
Income tax expense	12,663		(1,785		)	10,878
Net income	11,222		(1,583		)	9,639
Basic net income per share	$	0.16	$	(0.02	)	$	0.14
Diluted net income per share	$	0.16	$	(0.03	)	$	0.13

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References+ Details