High Quality Content by WIKIPEDIA articles! The term pro forma (Latin "as a matter of form") is a term applied to practices or documents that are done as a pure formality, perfunctory, or seek to satisfy the minimum requirements or to conform to a convention or doctrine. It has different meanings in different fields. In accounting, pro forma earnings are those earnings of companies in addition to actual earnings calculated under Generally Accepted Accounting Principles (IFRS, US GAAP etc) in their quarterly and yearly financial reports. The pro forma accounting is a statement of the company's financial activities while excluding "unusual and nonrecurring transactions" when stating how much money the company actually made. Expenses often excluded from pro forma results include company restructuring costs, a decline in the value of the company's investments, or other accounting charges, such as adjusting the current balance sheet to fix faulty accounting practices in previous years.

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