Compare periods and use the reviewer brief

Who can perform the task

Reviewers and administrators can inspect the comparison and reviewer brief. Preparers or administrators with permission can add evidence-backed movement explanations while the filing allows that action.

Before you begin

The reporting entity needs an earlier filing. Confirm that the compared periods and taxonomy context are appropriate. Agree the absolute and percentage materiality thresholds and the treatment of a zero baseline under your organization’s review policy.

Absolute and percentage thresholds use grouped thousands and the decimal separator of your interface language. Enter the full non-negative threshold; formatting changes how the value is displayed, without changing materiality rules or the underlying comparison value.

Quick path

1. Open the filing review workspace and choose the comparison period.
2. Inspect material movements, unchanged values, new rows, and removed rows.
3. Trace significant changes to their source, comments, validation, and audit evidence.
4. Use the reviewer brief as a navigation aid, not as a replacement for review.
5. Record conclusions and request clarification for unexplained movements.

Detailed guidance

1. Open the current filing and find Prior filing comparison and reviewer brief.
2. Confirm the displayed prior and current period.
3. Set the absolute threshold, percentage threshold, and zero-baseline behavior.
4. Review the counts for added, removed, changed, unchanged, and material facts.
5. Expand Exact fact comparison.
6. For each material fact, inspect the table, row, column, prior value, current value, origin, absolute movement, and percentage movement. Comparison labels, statuses, origins, explanations, and generated reviewer statements follow your selected interface language. Exact filing values, table and cell identifiers, user-entered explanations, validation findings, and evidence references remain unchanged.