Besides filing the separate financial statements of an acquiree or the abbreviated income statements of a real estate acquiree, registrants need to consider whether they must provide pro forma financial information in accordance with Article 11. Pro forma financial information helps investors evaluate the impact of a significant business acquisition by showing how that acquisition (or acquisitions) might have affected the registrant’s historical financial position and results of operations if the transaction had occurred on an earlier date.
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This SEC Reporting Interpretations manual provides comprehensive guidance; however, the manual does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.