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Adjustments Database

Go beyond financial restatements to track all accounting adjustments and errors for U.S. public companies

Demo Product
The Audit Analytics Out of Period Adjustments database tracks corrections of errors in prior financial statements that do not materially affect past or present financials.

  • Uncover error corrections buried in footnotes
  • Benchmark severity of adjustments against companies with similar accounting issues
  • Filter by impact on net income, accounting issues, industry, and more for all out of period adjustments filed since 2009
  • Easily identify adjustments that involve SEC investigations, accounting rule (GAAP/FASB) application failures, financial fraud, irregularities and misrepresentations, errors, and other significant issues
  • Key data points include auditor of record, adjustment period, impact on income and equity, and the text of the disclosure

Due to the assessment of immateriality, Out of Period Adjustments do not require a restatement of the prior financials and are recorded as a one-time charge (benefit) in the current period.

Rule: ASC 250

Availability Online • Data Feed • Excel • WRDS
Accounting + Oversight
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Receive an email alert when we analyze Adjustments filed by your specified company(ies) of interest

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Text search is available for this product. Easily find Adjustments by keywords specific to your needs.