Why this is mistaken
Similar arithmetic does not imply the same message. Retrospective application recasts for a supported change; restatement corrects erroneous issued statements. Keep classification, labels, note language, XBRL, audit and filing handoffs consistent.
Where to watch
When this mistake may appear
- Prior-period columns are revised under either route.
Check your work
Your work may contain this mistake if:
- Uses the same note heading and release language for both causes.