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Which of the following statements is true about pro forma financial statements? Question options: a) Pro forma financial statements are historically oriented, determining the cause

Which of the following statements is true about pro forma financial statements?

Question options:

a) Pro forma financial statements are historically oriented, determining the cause of past financial results.

b) Pro forma financial statements are prepared for internal purposes only.

c) IFRS addresses pro forma financial statements, but ASPE does not.

d) The assumptions used in pro forma statements are generally more valuable than the results.

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