Analysis of prospective financial information (PFI), also commonly referred to as financial forecasts, is critical when evaluating a company’s growth prospects and financial position. Recently, the level of focus on PFI has substantially increased as a result of various factors. As such, the use of PFI has been the subject of growing scrutiny from auditors and regulators, often requiring a detailed analysis. Given the increase in focus on PFI, we have created a series of documents called Analyzing Prospective Financial Information to cover relevant topics.
We believe this series will be of interest to anyone frequently dealing with PFI in their role. This may include professionals in financial reporting, corporate development, FP&A, or similar positions.