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Accounting
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SEC Reporting Interpretations Manual
Deloitte's Roadmap: SEC Reporting Considerations for Business Acquisitions
Chapter 4 — Pro Forma Financial Information
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Deloitte's Roadmap: SEC Reporting Considerations for Business Acquisitions
Chapter 4 — Pro Forma Financial Information
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Contents
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Chapter 4 — Pro Forma Financial Information
4.1 Pro Forma Financial Information Required in SEC Filings
4.2 Form and Content of Pro Forma Financial Information
4.3 Periods to Be Presented in Pro Forma Financial Information
4.4 Pro Forma Adjustments
4.5 Special Circumstances