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Essay

Ultratech Case Notes

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Issue:

Business

 

Written by:

Michael M

 

Date added:

December 27, 2015

 

Level:

University

 

Grade:

A

 

No of pages / words:

2 / 399

 

Was viewed:

4486 times

 

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Essay content:

Since pro forma statements are not regulated by GAAP, companies can exclude items which they feel do not give an accurate portrayal of their financial performance. Ultratech used this form of financial statement presentation from 1999 to 2001 in order to show their "underlying operating performance." By not recognizing acquisition related expenses Ultratech was able to report positive earnings for the period ending June 30, 1999...
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Ultratech used this form of financial statement presentation from 1999 to 2001 in order to show their "underlying operating performance." By not recognizing acquisition related expenses Ultratech was able to report positive earnings for the period ending June 30, 1999. Ultratech would have actually recognized a loss for that period if the financial statements were presented in accordance with GAAP...
displayed 300 characters

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