Understanding Pro Forma vs. GAAP Financial Statements: Key Differences

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

The SEC Makes Sweeping Changes to The M&A Financial Statement and Pro Forma Requirements

The SEC did not amend Form S-4 or Form F-4, and there are circumstances when those forms could still require three years of financial statements of the target. However, the changes to the significance ...