Peter Gratton, Ph.D., is a New Orleans-based editor and professor with over 20 years of experience in investing, economics, and public policy. Peter began covering markets at Multex (Reuters) and has ...

Nobody has a crystal ball to tell the future, but a well-thought out pro forma can help you project to the best of your ability and explore different scenarios. A pro forma is simply a financial ...

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 ...

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 ...