Accounting Principles GAAP Risk Analysis 
CFO Share
MARCH 14, 2022
Audited financial statements focus on compliance with GAAP accounting standards, whereas Quality of Earnings reports focus on the company’s earnings history and potential. Significant and/or unusual accounting policies such as: Changes in accounting methods. Changes in accounting principles.
Cube Software
MAY 11, 2023
Pro forma financial statements and GAAP It's important to note that, since pro forma statements are based on hypothetical or projected data, they are not compliant with generally accepted accounting principles—GAAP statements must be based on actual financial results.
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