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Why can a later filing change a previously reported comparison period?
Keep later comparative observations distinct from an explanation of why a historical number changed.
A later comparison can supply an older period
An annual filing may report comparative values for earlier periods. A later observation can therefore describe an older year. Retain the source filing date rather than assuming that every value was supplied near its period end.
If two filings report different numbers for apparently similar periods, first check exact dates, units and concepts. A difference can require an accounting explanation from the filing; the number alone does not establish whether it is a restatement, reclassification or another change.
Distinguish selection from explanation
This reference can show a later-filed observation for an older period. That selection does not itself explain why the observation differs from an earlier one. The Apple comparative assets row below demonstrates the distinction between period date and later source date.
To document a change, keep the earlier and later accessions and the relevant disclosure. Avoid rewriting an old saved value as though it had always been the same, and avoid treating the latest selected amount as a complete audit trail.
Reported source example
Apple Inc. · CIK 320193 · Total assets
| Reported value | Unit | Period type | Start | End | Concept | Filed | Filing FY / FP | Frame | Source filing |
|---|---|---|---|---|---|---|---|---|---|
| 364980000000 | USD | instant | Not a duration | 2024-09-28 | us-gaap:Assets | 2025-10-31 | 2025 / FY | CY2024Q3I | 10-K · 0000320193-25-000079 |