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 ...

Pro-forma earnings are financial statements with hypothetical estimates that provide a "picture" of a company's profits if certain nonrecurring items are excluded. They may allow companies to ...

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 ...