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 ...

While historical financial statements are built on facts, pro forma statements are a result of assumptions. A company's protected financial status is used to paint a picture of what the financial ...

A financial plan contains short- and long-term financial projections for a small or large business. A financial plan may also include a cash flow budget, which is a company's monthly forecast of cash ...

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

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 ...