The restatement reduced net income for the periods restated. The G20 endorsed the FSB's restated and amended charter. Handleman subsequently restated its financial statements to correct these accounting errors. All comparative financial statements should be restated. The company restated its financial reports accordingly. On June 26, 2000, the company restated some figures in 1999 annual report to shareholders. Each restated his position and nothing new was agreed. Prior period 2001 results were restated on this basis. Additional investor concerns arose after the company restated 2011 revenues downward in March 2012. By doing so, the company restated earnings from 2000 to 2003. Uncertainties as to dates and tephra volumes are not restated, and references are not repeated. This principle, enshrined in the Constitution, is restated in the CPA. This policy was restated in February 2003. IFRS 16 allows a modified retrospective approach under which comparative periods are not restated. The comprehensible input hypothesis can be restated in terms of the natural order hypothesis.