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 ).
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SPONSORED REPORT
Getting leases in lineASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.