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Related to forma: Pro-forma
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We believe providing the pro forma results will enable investors to evaluate our ongoing performance more accurately," said Nick Carter, CEO and President of Trecora Resources.
Referitor la evolutia conceptiei privind forma actului juridic, se cuvine sa subliniem ca aceasta "este foarte instructiva si putin bizara.
The objective of pro forma financial information is to show what the significant effects on historical financial information might have been had a consummated or proposed transaction (or event) occurred at an earlier date.
By focusing on three sources--regulation, industry guidelines, and an analysis of more than 1,000 earnings press releases--we attempt to synthesize and expand on best practice for reporting pro forma earnings.
For pro forma disclosures to be additive to the GAAP-based measures, management needs to apply a disciplined and consistent approach.
While the SEC hasn't issued any edicts about pro forma vs.
Senior Vice President and Head of Research and Development of FORMA, said: "This collaboration will enable a broad chemical biology approach to understanding the unique biology underlying cancer metabolism.
Be in the camp that uses pro forma earnings in a constructive way to provide meaningful supplemental data to the GAAP results.
This creative deal provides Boehringer Ingelheim with access to our drug discovery capabilities in cancer but also offers FORMA and our shareholders several opportunities to realize early return through assets developed under this collaboration," commented Steven Tregay, Ph.
FEI has officially supported the use of pro forma results, but suggests that they be tied back to GAAP because it provides "a critical framework for financial information.
James Sabry, Vice President of Genentech Partnering, said "Genentech is very pleased to enter into this structurally innovative agreement with FORMA.
As management believes that including Gemstar's operating results only for the period since its acquisition on May 2, 2008 diminishes the comparative value of results from the prior year, management believes it is useful to measure the results on a non-GAAP Adjusted Pro Forma basis, assuming the Gemstar acquisition was consummated on January 1, 2007.