For each, Wall Street research analyst reports focus on proforma earnings and barely mention GAAP numbers.

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Examples of material differences between GAAP and proforma earnings include reporting by Salesforce.com, Facebook, Zynga and Nvidia.

FORBES: How GAAP Accounting Rules May Be Damaging To Investors

If you include the proforma effects for iFone, which was acquired on March 29, 2006, as if it had been acquired at the beginning of fiscal 2006, Glu's revenue grew 50% on a year-over-year basis during the first quarter 2007.

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