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What is pro-forma financial information and how is it audited?

KPMG in the media: Daniel Haas & Martin Stevka

For transactions involving significant structural changes, regulatory provisions require the presentation of so-called pro-forma financial information in the listing prospectus as an aid to investors. In this article, authors Daniel Haas, Martin Stevka and Tobias Plankl explain how this specific financial information is prepared and audited.

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Daniel Haas

Partner, Head of Accounting Advisory Services Corporates, Sector Head Telecommunications & Media

KPMG Switzerland

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