Discover the crucial differences between pro forma and GAAP financial statements. Learn why companies use both and the ...

Eager to avoid even a whiff of financial impropriety, 3Com Corp. executives said Monday they will stop using pro forma accounting, considered by critics an artificial way to spruce up profit. The ...

Pro-forma earnings are financial statements with hypothetical estimates that provide a "picture" of a company's profits if certain nonrecurring items are excluded. They may allow companies to ...