Transcription of Pro forma financial information - EY
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Pro forma financial information - EY
SEC financial Reporting Series Pro forma financial information A guide for applying Article 11 of Regulation S-X September 2015 Pro forma financial information | i Contents 1 Overview .. 1 Section highlights .. 1 EY publications and checklists .. 2 Other considerations .. 2 ASC 805 pro forma requirements .. 3 Pro forma financial information in non-SEC offering documents .. 3 2 Events requiring pro forma financial information .. 4 Overview .. 4 Types of events requiring Article 11 pro forma financial information .. 5 Significant business combination and disposition.
• Section 2 describes the events and circumstances that would require registrants to present Article 11 pro forma financial information in SEC filings.
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