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NOTE: Domestic registrants should prepare their pro forma financial statements in accordance with U.S. GAAP. Foreign private issuers should prepare their pro formas in accordance with U.S. GAAP, IFRS as issued by the IASB, or home-country GAAP reconciled to U.S. GAAP depending on the basis of accounting in the primary financial statements. See Topic 6. |
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Select a section below and enter your search term, or to search all click Financial Reporting Manual