PRO-FORMA FINANCIAL STATEMENT Definition

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PRO-FORMA FINANCIAL STATEMENT is a financial statement projection that shows how an actual financial statement will look if certain specified assumptions are realized.

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ETHICAL STANDARDS, in accounting, is a written document containing basic principles and essential procedures together with related guidance in the form of explanatory and other material.

SAME STORE SALES is used when analyzing the retail industry. It compares sales in stores which have been open for a year or more.

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