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 ...

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 ...

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 ...

Other comprehensive income (OCI) is a term used in business accounting to define transactions that aren't yet realized. These figures include revenues, expenses, gains, and losses—all of which are ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Eric's career includes extensive work in ...

ZURICH--(BUSINESS WIRE)--Regulatory News: Ad hoc announcement pursuant to Article 53 of the SIX Exchange Regulation Listing Rules In connection with the planned acquisition of Credit Suisse, UBS Group ...

The Financial Accounting Standards Board and the International Accounting Standards Board issued amendments Thursday to improve and align the presentation of items of other comprehensive income in ...