Here is not only a great example of a detailed and comprehensive earnings release, but one that touches upon a Change in Accounting Principle and Recasting of prior year earnings. It is a great example of hitting it head on and giving a complete perspective.
The pdf is a 60 page pdf as it includes the 1Q16 and 4Q15 earnings releases. For your convenience, please note:
page 2 = reference in the 1Q16 earnings release (highlighted)
page 47 – initial disclosure in the 4Q15 earnings release (highlighted)
