Filings that revised earlier figures

Three kinds: an 8-K Item 4.02 notice retracting reliance on earlier financial statements; an amended 10-K or 10-Q with figures that changed from the filing it amends; and an ordinary 10-K or 10-Q that reports an earlier period's figure more than 2% away from what the filing before it reported under the same tag. For that last kind the page says what the filing itself reports (a share split, discontinued operations, an accounting-principle change), or that the figures moved only among presentation lines, or that the cause is labelled unexplained. Most such changes are standards adopted retrospectively, and a change is a recast, a different matter from an error. Each links to the filing on EDGAR and states what that filing reports.

0 filings

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