If there is a discrepancy between financial reports of two different years

Water Cooler Investing
#1

The COGS in 2013 in the 2013 Myer’s financial report is 1450678, but in the 2014 annual report, 2013 COGS is reported as 1443005.

Which number should I use for vertical and horizontal analysis.

#2

2014

#3

short the stock. it is obviously enron.

#4

Doesn’t that just mean they corrected some error in the 2013 report?

#5

of course. if they disclose that adjustment.