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Appendix B — Pro Forma EPS in SEC Filings

B.2 Guidance Requiring Pro Forma EPS

B.2 Guidance Requiring Pro Forma EPS

This section includes excerpts from the SEC’s guidance and U.S. GAAP that refer to the presentation or disclosure of pro forma EPS. The guidance below is not intended to represent an all-inclusive list of the pro forma EPS information that should be disclosed in documents filed with or furnished to the SEC. Entities are encouraged to consult with their independent accountants and legal advisers in determining whether a transaction necessitates the presentation or disclosure of pro forma EPS amounts.