The European Banking Authority (EBA) has published a discussion paper on fees to validate pro forma models under the revised European Market Infrastructure Regulation (known as EMIR 3). EMIR 3 ...

I’ll get right to the point – If your firm isn’t already preparing 3 to 5 year pro forma financial statements that conservatively account for predictable and inevitable events (e.g., retirements, ...

I organized GNC's new reportings segments from its FY16 10-K. I built a high level pro-forma model using management's commentary, but not formal guidance. The sky isn't falling and GNC has trading up ...