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Financial Reporting
Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function.
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Corporations whose press releases provide pro forma earnings should also include a reconciliation to GAAP results, according to best practices guidelines jointly issued by the Financial Executives Institute and the National Investor Relations Institute ( www.niri.org/publications/alerts/ea042601.cfm ).
