In September 2009, the Financial Accounting Standards Board amended the accounting principles related to certain revenue recognition. Apple adopted the new accounting principles on a retrospective basis during the first quarter of 2010. The new accounting principles significantly change how Apple accounts for certain items, particularly sales of iPhone and Apple TV.
On January 25, 2010 Apple filed a Form 10-K/A to amend its Form 10-K for the year ended September 26, 2009 to reflect the retrospective adoption of the new accounting principles. Quarterly reports on Form 10-Q for periods prior to the quarter ended December 26, 2009 do not reflect the new accounting principles.
On December 29th, 2006, Apple filed its Form 10-K for its fiscal year ended September 30, 2006, which includes a restated consolidated balance sheet as of September 24, 2005, and the related consolidated statements of operations, shareholders' equity, and cash flows for each of the fiscal years ended September 24, 2005, and September 25, 2004, and each of the quarters in fiscal year 2005. Annual Reports on Form 10-K filed prior to December 29, 2006 and quarterly reports on Form 10-Q affected by the restatements have not been amended and should not be relied upon.