Investors use the financial statements in many ways. One of the most important uses of these statements is to evaluate past performance and project future performance.

What are the major financial statements and what types of information does each provide the user? Who and what are the potential users of these types of financial statements?

What is a pro forma financial statement and what types of information does it provide the user?

Who and what are the potential users and uses of these types of pro forma financial statements?

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