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

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.


short the stock. it is obviously enron.

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

of course. if they disclose that adjustment.