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Consequently, pro forma statements summarize the projected future status of a company, based on the current financial statements. [1] Pro forma figures should be clearly labeled as such and the reason for any deviation from reported past figures clearly explained.
Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...
Prospective financial information, including financial forecasts and projections, is the focus of AT-C section 305. [28] Pro forma financial information is the focus of AT-C section 310. [29] Compliance or an assertion of compliance regarding laws, regulations, rules, contracts, or grants, is the focus of AT-C section 315. [30]
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...
The Whopper Melts, on the other hand, return to the Burger King in three different flavors, including Shroom n’ Swiss, Bacon Melt and Classic Melt.
DETROIT (Reuters) -General Motors told shareholders on Wednesday that it would record two non-cash charges totaling more than $5 billion on its joint venture in China, one related to the ...
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