financial accounting and pro-forma earnings

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The Dangers of Pro Forma Reporting

The use of pro forma earnings statements in press releases issued by publicly held companies has become a popular trend, but these statements are considerably different from what has traditionally been called pro forma. Traditional pro forma financial statements were commonly used to show the results of some assumed event...

Tags: Pro-forma Earnings, Certified Public Accountant, Financial Statements, Financial Accounting, Finance

White papers 2003-02-01

Mo' Better Blues

From the executive summary: ‘According to Securities and Exchange Commission SEC speedy filing of financial reports is better. To give investors more to go on than pro forma earnings statements at the end of a quarter, the SEC will require publicly traded companies to speed up their 10-K and 10-Q...

Tags: CFO Publishing Corp., Financial, Pro-forma Earnings, SEC, Financial Accounting, Finance

White papers 2002-10-09

S&P Weighs In On Operating Earnings

The operating earnings of companies depends on what their management decides to throw in and leave out of its pro forma earnings results. However, the practice has led to widespread criticism, and a call for a standard way for companies to report their results. Thus, experts suggest that there is...

Tags: S&P, CFO Publishing Corp., Pro-forma Earnings, Earnings, Financial Accounting, Finance

White papers 2002-05-13

Understanding Pro-Forma Earnings

There's a clever way in which companies fudge and fiddle with their earnings figures, and one should know about it. The Securities and Exchange Commission SEC will investigate companies suspected of trying to deceive investors in the pro-forma modification of earnings. Let's take a look at what pro-forma earnings are,...

Tags: Pro-forma Earnings, SEC, Investopedia, Financial Accounting, Finance

White papers 2005-06-17

Additional Resources

Thornburg Mortgage Inc. Q3 2007 Earnings Call Transcript

Question-and-Answer Session Operator Thank you. [Operator Instructions]. Our first question is with Richard V. Shane with Jefferies and Company. Please go ahead sir. Richard V. Shane - Jefferies & Co. Larry, thanks for taking my question. I’m going to ask you to try to...

Tags: Thornburg Mortgage Inc.

Earnings calls 2007-10-18

FASB Issues Revised Proposal to Improve Reporting of Earnings per Share and Enhance Comparability in Cross-Border Financial Reporting

NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued a revised Exposure Draft of a proposed standard that would make targeted improvements to the reporting of earnings per share. Specifically, the proposed changes would clarify earnings per share computations involving certain instruments, such as mandatorily convertible instruments and...

Tags: earnings per share, Financial Accounting Standards Board

Research articles 2005-09-30

Everest Re Group, Ltd Q3 2007 Earnings Call Transcript

Question-and-Answer SessionOperator Thank you. [Operator Instructions]. And we will go to Tom Cholnoky with Goldman Sachs. Thomas V. Cholnoky - Goldman Sachs Hi. Good morning everyone. I have three questions, if I can. I know you didn't want get too much into the asbestos study, but...

Tags: U.S., Capital Management, J.P. Morgan Chase & Co., Call Transcript, Business, Quarter, Reinsurance, Earnings, Question, Reserve, Rate, Taranto, Joseph, Cat, Property Insurance Rate, Joe, William, Insurance, Business Operations, Corporate Insurance, Seeking Alpha

Earnings calls 2007-10-23

iPhone supply issues could make Apple disappoint on Wall Street

By Neil HughesPublished: 09:20 AM EST Related AppleInsider articles:Apple expected to report record sales of 2.8...Apple predicted to surprise with Oct. 19...Accounting rule change expected to take effect...Mac sales grow 7% as Apple projected to sell...Apple's Mac, iPod sales see slight rebound in...While demand for the iPhone remains high, Apple's...

Tags: Apple Inc., Apple iPhone

News items 2009-10-19

Trident Microsystems F3Q09 (Qtr End 3/31/09) Earnings Call Transcript

Question-and-Answer SessionOperator Operator Instructions. And the first question comes from the line of Rajiv Gill with Needham & Company. Please proceed. Rajiv Gill - Needham & Co. Yes, thank you. Can we first start-off, if you could describe the demand environment for digital television sets, in light of Samsung...

Tags: Trident Microsystems, Call Transcript, Needham & Co., Earnings, Integration, TVs, Tv & Home Theater, Personal Technology, Home Entertainment, Seeking Alpha

Earnings calls 2009-04-28

Apple's new iMacs viewed as boon for sagging desktop sales

By Neil HughesPublished: 08:40 AM EST Related AppleInsider articles:Apple expected to report record sales of 2.8...Accounting rule change expected to take effect...Closing the GAAP: New rule expected to be...Mac sales grow 7% as Apple projected to sell...Another take: Steve Jobs appearance not...While sales of portable machines saw tremendous growth during...

Tags: Apple Inc., Apple Macintosh, Apple iMac

News items 2009-10-21