Troy Segal is an editor and writer. She has 20+ years of experience covering personal finance, wealth management, and business news. David Kindness is a Certified Public Accountant (CPA) and an expert ...

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 ...

Pro forma financial statements may be required in a securities offering where an acquisition or disposition has occurred or is probable within a certain period of the offering. In a Rule 144A offering ...