Search within this section
Select a section below and enter your search term, or to search all click Financial Reporting Manual
Favorited Content
3340 Historical Results Include Unusual Events [S-X 11-02(c)(4)]
us SEC - Financial Reporting Manual
If unusual events enter into the determination of operating results presented for the most recently completed fiscal year, the effect of such unusual events should be disclosed and the registrant should consider presenting an additional pro forma statement of comprehensive income for the most recent 12-month period. The effects of the unusual events ordinarily should not be eliminated from pro forma data. The registrant may wish to consider furnishing a forecast in lieu of pro forma data.
This is a work of the U.S. Government
Link copied
