|
||||||||||||||||||||||||||
| SEC Info℠ | | | Home | | | Search | | | My Interests | | | Help | | | Sign In | | | Please Sign In | |||||||
|
||||||||||||||||||||||||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 8/10/09 Allergan Inc 10-Q 6/30/09 21:2.7M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size
1: 10-Q Allergan, Inc. Form 10-Q HTML 994K
2: EX-10.18 Material Contract HTML 13K
3: EX-18 Letter re: Change in Accounting Principles HTML 10K
4: EX-31.1 Certification -- §302 - SOA'02 HTML 15K
5: EX-31.2 Certification -- §302 - SOA'02 HTML 15K
6: EX-32 Certification -- §906 - SOA'02 HTML 15K
16: XML IDEA XML File -- Definitions and References XML 78K
19: XML IDEA XML File -- Filing Summary XML 21K
17: XML.R1 Statement Of Income Alternative XML 258K
18: XML.R2 Statement Of Financial Position Classified XML 244K
12: XML.R3 Statement Of Financial Position Classified XML 65K
(Parenthetical)
13: XML.R4 Statement Of Cash Flows Indirect XML 313K
15: XML.R5 Notes to Financial Statements XML 519K
14: XML.R6 Document Information XML 39K
21: XML.R7 Entity Information XML 106K
20: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 121K
9: EX-101.CAL XBRL Calculations -- agn-20090630_cal XML 109K
7: EX-101.INS XBRL Instance -- agn-20090630 XML 526K
10: EX-101.LAB XBRL Labels -- agn-20090630_lab XML 255K
11: EX-101.PRE XBRL Presentations -- agn-20090630_pre XML 195K
8: EX-101.SCH XBRL Schema -- agn-20090630 XSD 32K
| Exhibit 18 |
EXHIBIT 18
Preferability Letter from Independent Registered Public Accounting Firm
Board of Directors
Allergan, Inc.
2525 Dupont Drive
Dear Allergan Board Members:
Note 1 of Notes to the Unaudited Condensed Consolidated Financial Statements of Allergan, Inc. (the “Company”) included in its Form 10-Q for the quarterly period ended June 30, 2009 describes a change in the method of applying an accounting principle with respect to the date of the Company’s annual goodwill impairment assessment from the first day of the first quarter to the first day of the fourth quarter. There are no authoritative criteria for determining a ‘preferable’ date based on the particular circumstances; however, we conclude that such change in date of the assessment is to an acceptable alternative which, based on your business judgment to make this change for the stated reasons, is preferable in your circumstances. We have not conducted an audit in accordance with the standards of the Public Company Accounting Oversight Board (United States) of any consolidated financial statements of the Company as of any date or for any period subsequent to December 31, 2008, and therefore we do not express any opinion on any consolidated financial statements of Allergan, Inc. subsequent to that date.
Very truly yours,
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed as of: | 8/10/09 | |||
| Filed on: | 8/7/09 | 4 | ||
| For Period end: | 6/30/09 | |||
| 12/31/08 | 10-K, 11-K, 5, ARS | |||
| List all Filings | ||||