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Related to forma: Pro-forma


adj/n minor elements between the members of a botanical species.
References in periodicals archive ?
The pro forma net sales, pro forma diluted earnings per common share from continuing operations - diluted, and pro forma adjusted earnings per common share from continuing operations - diluted are presented as if the merger had been consummated on Jan.
Si se pregunta sobre la forma de un arenjo, pero no se tienen referencias o imagenes de lo que es, ?
es necesario que, en orden a recibir una forma que sea acto del cuerpo, la materia [prima] primero tenga que convertirse en capaz de recibir tres dimensiones .
Hakon Invest, which has owned Forma Publishing Group since 2000, expects to complete the evaluation of its ownership in the unit before summer this year, it said.
In sens larg, notiunea de forma a actului juridic, desemneaza trei cerinte de forma:
la forma como contorno es consecuencia posterior de una distribucion de la materia".
This objective is achieved primarily by applying pro forma adjustments to historical financial information.
To address the concern that managers may be using pro forma earnings to manage expectations or to mislead investors, the leading securities commissions in Canada and the U.
Managers often assert that they arrive at pro forma earnings by excluding one-time or unusual items from GAAP earnings (Halsey and Soybel 2002).
A debate exists among CPAs, investors, analysts, and companies over whether the use of pro forma earnings should be regulated in some manner.
For pro forma disclosures to be additive to the GAAP-based measures, management needs to apply a disciplined and consistent approach.