The ERICA WG has published a new “ERICA series” document, under the title: “Recalculated data in European non-financial listed groups and the impact of the new IFRS 10-11-12 standards”. This short note takes a closer look at how frequently groups restate their data, in which countries, branches of activity and size class the restatements are more common, what caused the recalculations, and finally what impact ‘important reasons for restatement’ have on the statement of financial position and on the profit and loss statement.