Why this is mistaken
The note is generated from the reconciled bridge. Its reason, method, affected periods, line items, equity, and EPS must agree with the statements and authority. Missing calculations or conclusions are release stops, not prose problems.
Where to watch
When this mistake may appear
- The disclosure deadline arrives before the workpaper is complete.
Check your work
Your work may contain this mistake if:
- Uses narrative approximations that do not tie to statements or the authorized transition method.