The historical financial statements of AEL are prepared in accordance with U.S. GAAP. The Company has determined that there are no material differences in accounting policies applied by AEL and the ...

Nobody has a crystal ball to tell the future, but a well-thought out pro forma can help you project to the best of your ability and explore different scenarios. A pro forma is simply a financial ...

Entrepreneurs usually create pro forma statements to project future financial returns from new business ventures. Pro forma statements are commonly included in the entrepreneur's business plan. These ...

The SEC did not amend Form S-4 or Form F-4, and there are circumstances when those forms could still require three years of financial statements of the target. However, the changes to the significance ...