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Interest areas for financial managers in ro forma statements

What are the interest areas for financial managers when they go through pro forma financial statements?

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When the pro forma financial statements are complete, the financial managers go through the forecast to find out:
(a) What current trends suggest and what will happen to the firm in the future?
(b) What effect will management current plans and budgets have on the firm?
(c) What steps to be taken to avoid problems exposed in the pro forma statements?

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