Statement of Financial Accounting Standards No. 154¶
Financial Accounting Standards Board. (2005). Statement of Financial Accounting Standards No. 154: Accounting Changes and Error Corrections.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Domain-specific¶
- Corrections Policy
- Journalism — the emblem: the dated, attributed correction box appended near the original, specifying what was said, what the error was, and the corrected information without overwriting the published text. Scientific publishing — the erratum or corrigendum, a dated notice in the issuing journal referencing the original by DOI and specifying what changed, preserving the published article alongside. Software engineering — changelogs, CVE advisories, and version-control commit histories: named, dated entries in a public revision history attributing each change to a specific issue, with the prior state recoverable. Public administration — formal amendment notices and addenda to a published record that preserve the original language and specify the correction, keeping the regulatory or legislative trajectory reconstructible. Finance disclosure — restatements and disclosure corrections that publicly flag and date a revision to previously issued figures rather than silently overwriting the filing.
This sourceThe FASB standard that redefines restatement as revising previously issued financial statements to reflect the correction of an error.
Supported in partVerified against a saved copy of the source
“This Statement also redefines restatement as the revising of previously issued financial statements to reflect the correction of an error.”
- Journalism — the emblem: the dated, attributed correction box appended near the original, specifying what was said, what the error was, and the corrected information without overwriting the published text. Scientific publishing — the erratum or corrigendum, a dated notice in the issuing journal referencing the original by DOI and specifying what changed, preserving the published article alongside. Software engineering — changelogs, CVE advisories, and version-control commit histories: named, dated entries in a public revision history attributing each change to a specific issue, with the prior state recoverable. Public administration — formal amendment notices and addenda to a published record that preserve the original language and specify the correction, keeping the regulatory or legislative trajectory reconstructible. Finance disclosure — restatements and disclosure corrections that publicly flag and date a revision to previously issued figures rather than silently overwriting the filing.
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Read against the text for 1 of 1 citation: 1 supported in part. Each verdict is shown under its citation below, with what in the work backs the sentence.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:ad11b93da75c · see in the full table