| in the timing of revenue recognition | 12 | other |
| in accounting principle | 8 | other |
| in adjustments | 2 | other |
| adoption → result in → change | 17 |
| adoption → represent → change | 8 |
| adoption → result in → following changes | 3 |
| negative | neutral | positive |
| 0.032 | 0.796 | 0.172 |
| Raw frequency | 28 |
| Normalized frequency | 0.378 |
| Modifier score | 0.500 |
| Perplexity | 176.786 |