Pro Forma Financial Statements Can Best Be Described as Financial

Pro forma financial statements can best be described as financial statements:

A) expressed in a foreign currency.
B) where the assets are expressed as a percentage of total assets and costs are expressed as a percentage of sales.
C) showing projected values for future time periods.
D) expressed in real dollars, given a stated base year.
E) where all accounts are expressed as a percentage of last year's values.