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

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 ...

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 ...

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 ...

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 ...

Each quarter every publicly owned company must issue a report card describing profits, losses, sales and other crucial results. It's supposed to be information investors can take to the bank. What ...