[비상장][SSARSs] PFFI(Pro Forma Financial Information)

안녕하세요. 고라소니입니다.

AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다.

도움이 되셨다면 공감 버튼 한 번씩 부탁드려요.

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■ PFFI shows the significant effects on historical information that might have resulted if an underlying transaction or event had occurred earlier.

 

■ The following are examples of such transactions or events:

1. Business combination

2. Change in capitalization (e.g., an initial public offering of equity securities)

3. Disposition of a significant portion of a business

4. Change in the form of a business

5. Proposed sale of securities and the application of the proceeds

 

■ An accountant may compile PFFI only if it is contained in a document that includes the complete financial statements on which it is based.

■ A summary of significant assumptions also must be included with the PFFI.