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一、模拟财务信息在美国资本市场的历史(一)模拟财务信息的定义与编制方法模拟财务信息(Proforma Financial Information,简称Proforma)之由来,系上市公司计划或已经发生重大重组时,按照新的公司架构倒推历史,以提供为预测未来更相关的财务信息。美国证券交易委员会(SEC)的 S-X 条例第11款规定了编制模拟信息的目标、适用情况、模拟资产负债表和收益表编制指南以及编报期间等。在美国资本市场信息披露实践中,模拟财务信息不断被赋予新的含义,已远远超越了 S-X 条例界定的“假设现实
First, the simulation of financial information in the history of the United States capital markets (A) the definition of analog financial information and compilation method Simulation of financial information (Proforma) the origin of the listed company plan or has undergone a major reorganization, according to the new Company architecture backstroke history to provide more relevant financial information for the future. Section 11 of the Securities and Exchange Commission of the United States Securities and Exchange Commission (Ss-X) regulates the purpose, application, simulation of balance sheets and income statements, and the preparation of mock information for the preparation of the mock information. In the practice of information disclosure in the capital markets in the United States, simulated financial information has been continuously given new meanings far beyond what the S-X regulation defines as ”the hypothetical reality