r. Publicly traded firms must disclose the following performance measures: 1. Revenue and earnings of the acquiree since the acquisition date 2. Pro forma revenue and earnings had the acquisition...

r. Publicly traded firms must disclose the following performance measures:

1. Revenue and earnings of the acquiree since the acquisition date

2. Pro forma revenue and earnings had the acquisition occurred at the start of the reporting period

3. If comparative statements are issued, pro forma revenue and earnings for all prior periods for which comparative statements are issued Exhibit 1-3 is a complete example of the disclosure required for an acquisition during the reporting period. It is the 2012 acquisition of Pringles by the Kellogg Company. It includes the required pro-forma disclosure.