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SEC Financial Reporting Manual

Topic 3: Pro Forma Financial Information (Regulation S-X Article 11)

Topic 3: Pro Forma Financial Information (Regulation S-X Article 11)

This Topic describes the circumstances in which pro forma financial statements should be presented in filings, the form of their presentation, and guidance to be considered in their preparation. Although the specific rules of S-X Article 11 do not apply to smaller reporting companies, those registrants can consult S-X Article 11 for guidance when preparing pro forma financial statements required by S-X 8-05 for business acquisitions. Smaller reporting companies should present pro forma information for other current or probable transactions if that presentation would be material to investors.