Revised Guide on Pro Forma Financial Information (Revised and Issued September 2014)
Overview
This guide has been developed in consultation with the JSE Limited (JSE), in order to:
assist directors in preparing pro forma financial information and thus to understand
the accounting implications of the corporate action; and
assist investors in understanding the pro forma effects and the accounting implication
of the corporate action.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Guide Financial Reporting Pro Forma Financial information |
| Categories | Financial Reporting |
| Date | September 2014 |
| File |