Back to Search
Start Over
Pro-forma no more
- Source :
- Barron's. Jan 20, 2003, Vol. 82 Issue 54, pT1, 1 p.
- Publication Year :
- 2003
-
Abstract
- New Securities and Exchange Commission Regulation G sharply curbs the use of pro-forma earnings reports as mandated in the Sarbanes-Oxley corporate reform act. Full disclosure of pro-forma assumptions must be supplemented by a written comparison of such results with results obtained with mainstream GAAP accounting standards.
- Subjects :
- United States. Securities and Exchange Commission -- Laws, regulations and rules
High technology industry -- Securities
High technology industry -- Finance
High technology industry -- Accounting and auditing
Corporation reports -- Accounting and auditing
Corporation reports -- Laws, regulations and rules
Financial statements -- Laws, regulations and rules
Company earnings/profit
Company securities
Government regulation
Banking, finance and accounting industries
Business
Subjects
Details
- ISSN :
- 10778039
- Volume :
- 82
- Issue :
- 54
- Database :
- Gale General OneFile
- Journal :
- Barron's
- Publication Type :
- Periodical
- Accession number :
- edsgcl.96907508