Every financial statement exists in at least two versions: the number a company first told the market, and whatever number ends up in today's database after amendments, reclassifications, and restatements. If you're building a fundamental backtest, confusing the two is one of the quieter ways to...
Source: [Dev.to](https://dev.to/tradevodata/as-reported-vs-restated-financial-data-why-the-difference-matters-for-backtesting-1big)