IDW Accounting Practice Statement: Preparation of Pro Forma Financial Information (IDW AcPS AAB 1.004)
Stand: 29.11.2005 - Translation Status 08.2006
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This IDW Accounting Practice Statement relates to pro forma financial information prepared voluntarily or by reason of the special requirements of (EC) Regulation No. 809/2004 dated April 29, 2004 for the implementation of the Prospectus Directive. Neither the adjustment of prior-year figures within the meaning of Section 265 (2) and Section 294 (2) German Commercial Code (HGB) nor the adjustment of ratios (e.g. EBIT) by the elimination of socalled non-recurrent expenses or income are subject matters of this IDW Accounting Practice Statement.
Pro forma financial information supplements the most recent annual, consolidated or interim financial statements3 (financial statements) when business transactions have occurred during or after the end of the period for which such financial statements have been prepared (reporting period), or are actually imminent. The purpose of pro forma financial information is to present the material effects the business transaction(s) would have had on the historical financial statements if the entity had existed in the structure created by the business transaction(s) throughout the entire reporting period. As pro forma financial information reflects a hypothetical situation, it is not entirely consistent with the presentation that would have resulted had the relevant events actually occurred at the beginning of the reporting period.
Business transactions [hereinafter referred to as transactions] within the meaning of this IDW Accounting Practice Statement are transactions leading to a change in the structure of the entity. This includes in particular the acquisition or disposal of a sub-sidiary, subgroup or component of an entity. A change of legal form in accordance with the provisions of the "Umwandlungsgesetz" [German Transformation Act] does not constitute a change in structure of the entity within the meaning of this IDW Ac-counting Practice Statement.
Pro forma financial information is only required as far as the structure of the entity created through the transaction(s) has not been reflected in the financial statements from the beginning of the reporting period. This is, for example, the case when an acquisition occurred during the course of a year and therefore the financial statements account for the expenses and income of an acquired subsidiary, subgroup or component of an entity only for the period of time subsequent to the acquisition.
- Stand: 29.11.2005
- Auflage: 1
- Erscheinungstermin: 15.04.2010
- Seitenzahl: 11
- ISBN: 978-3-8021-1503-5
- Ausgabeart: POD
- Format: 210 x 297 mm
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