Reviewing the financial statements of major public companies, it's not uncommon to come across a statement of "pro-forma earnings." In some cases, pro-forma earnings will outperform the business's ...

Discover the crucial differences between pro forma and GAAP financial statements. Learn why companies use both and the ...

Financial statements provide business owners and their lenders and investors with significant information regarding the business' financial health and stability and its ability to manage operations ...

You'd think unprofitable Internet companies have had enough to worry about this year, what with investors showing absolutely no interest in buying their stocks. But now, U.S. securities regulators are ...

The Securities and Exchange Commission is preparing a rule to require companies that publish pro forma financial results to explain how those numbers differ from earnings that follow U.S. accounting ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...