question archive Which of the following transaction costs will not be included in the pro-forma adjustment to net earnings? Debt refinancing premium Other transaction costs Equity financing fees Amortization of debt financing fees

Which of the following transaction costs will not be included in the pro-forma adjustment to net earnings? Debt refinancing premium Other transaction costs Equity financing fees Amortization of debt financing fees

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Which of the following transaction costs will not be included in the pro-forma adjustment to net earnings?

Debt refinancing premium

Other transaction costs

Equity financing fees

Amortization of debt financing fees

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D.Amortization of debt financing fees

In financial accounting, pro forma refers to a report of the company's earnings that excludes unusual or nonrecurring transactions. Excluded expenses could include declining investment values, restructuring costs, and adjustments made on the company’s balance sheet that fix accounting errors from prior years.