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  "documentTitle": "Amcor plc (pro forma Amcor-Berry Global combination) (AMCR)",
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  "authorName": "Ben Axler",
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  "presentationDate": "2020-03-10 00:00:00",
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  "notes": "Uses red circles and strike-through marks to visually emphasize the data mismatch between different reporting periods.",
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      "text": "The Company reclassified prior year comparative figures in the condensed consolidated statement of cash flows to conform to the current year's presentation. In addition, the Company reclassified certain prior year comparative figures from interest expense to net sales to conform to the current year's presentation. This change in presentation did not have an impact on the Company's financial condition or operating results.",
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      "text": "revenue: $2.2m",
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      "text": "Amcor's financial control issues appear to affect its revenue and cost recognition policies. We find that revenues for the six months ended Dec 2018 were revised lower by $2.2m and also don't match previous Australian filings from H2 2019 by $6.2m.",
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      "text": "\"The Company reclassified prior year comparative figures in the condensed consolidated statement of cash flows to conform to the current year's presentation. In addition, the Company reclassified certain prior year comparative figures from interest expense to net sales to conform to the current year's presentation. This change in presentation did not have an impact on the Company's financial condition or operating results.\" — Amcor Note 1",
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      "text": "Source: Amcor 10Q / Amcor H1 2019",
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