Which one is not correct for Pro forma earnings? Pro Forma earnings are voluntarily disclosed by firm Pro Forma earnings

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answerhappygod
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Which one is not correct for Pro forma earnings? Pro Forma earnings are voluntarily disclosed by firm Pro Forma earnings

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Which one is not correct for Pro forma earnings?
Pro Forma earnings are voluntarily disclosed by firm
Pro Forma earnings are based on the current GAAP
Company does not need to disclose for how to calculate the ProForma earnings
Pro Forma earnings are used in valuation by investors.
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