{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-001290","form_type":"8-K","ticker":"AKR","cik":"0000899629","company_name":"ACADIA REALTY TRUST","filed_at":"2022-02-15T23:59:59+00:00","discovered_at":"2026-05-14T18:04:10.255641+00:00","generated_at":"2026-06-27T08:12:55.214226+00:00","sec_items":["4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Acadia Realty restates 2019-2021 financials; improper consolidation of fund investments","bullets":["Non-reliance on prior FS due to consolidation error for two Fund Investments formed 2012/2013; reclassed to unconsolidated affiliates.","Restatement reduces total assets by $55.8M (Dec 2020) and $57.4M (Dec 2019); liabilities reduced by $58.0M and $59.3M.","No impact on net income, FFO, or distributions; immaterial EPS adjustments of +/- $0.01 for certain periods.","Company expects to disclose a material weakness in internal controls over financial reporting in the 2021 10-K.","No override of controls or misconduct identified; restated FS to be filed in the 2021 10-K."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-001290","json":"https://secwatch.observer/filing/0000950170-22-001290.json","markdown":"https://secwatch.observer/filing/0000950170-22-001290.md","text":"https://secwatch.observer/filing/0000950170-22-001290.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/899629/000095017022001290/0000950170-22-001290-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/899629/000095017022001290/akr-20220214.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T08:12:55.214226+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}