Financial statements / Time
Periods and point-in-time data.
Ask what was knowable at a historical moment without accidentally including a later filing or restatement.
Reporting dimensions
| Field | Meaning |
|---|---|
period=annual | Duration facts with an approximately annual reporting interval. |
period=quarterly | Facts identified as a fiscal quarter or quarterly-duration interval. |
period=any | All facts, including records that cannot be classified safely. |
basis | Choose consolidated or standalone accounts. |
as_of | Only observations known at or before this timezone-aware timestamp. |
Restatements
Marked appends observations instead of overwriting history. The canonical read chooses one eligible observation per concept, period and basis using deterministic source-quality rules. The provenance tool returns the full observation history.
Backtest rule
Always set as_of to the simulated decision time. Filtering only by fiscal year can still introduce information published later.
Some filings carry neither a fiscal quarter nor a usable period start. They appear with period=any and are excluded from annual or quarterly filters rather than guessed.