Why Data Changes

As time progresses and more statements are released, the values may be altered for a combination of reasons: (1) amended due to a company reporting error, (2) restated to reflect a change in accounting policy or (3) backfilled as a result of an attempt to represent how the company would have looked if a merger or divestiture occurred in prior periods.

The figures below represent the percentage of all global companies whose interim or annual data has been altered by the Income Statement, Balance Sheet, Cash Flow Statement or a combination of all three statements.