---
schema_version: "secwatch.filing_event.v1"
accession: "0001331875-23-000040"
form_type: "8-K"
ticker: "FNF"
cik: "0001331875"
company_name: "Fidelity National Financial, Inc."
filed_at: "2023-07-13T23:59:59+00:00"
generated_at: "2026-06-13T08:39:40.228904+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "medium"
source: SEC EDGAR
---

# F&G restates prior-period financials for new accounting standard and changes non-GAAP metric calculation

## Summary
- F&G adopted ASU 2018-12 on long-duration contracts effective Jan 1, 2023, with full retrospective restatement for 2022 and 2021.
- Methodology changed for market-related liability adjustment within non-GAAP adjusted net earnings (ANE), impacting related metrics.
- Updated quarterly financial supplement as of March 31, 2023 and Spring 2023 investor presentation filed as exhibits.
- No specific dollar impact of the accounting changes disclosed in the 8-K text.

## SEC filing metadata
- accession: 0001331875-23-000040
- form_type: 8-K
- ticker: FNF
- cik: 0001331875
- company_name: Fidelity National Financial, Inc.
- filed_at: 2023-07-13T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: medium
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1331875/000133187523000040/0001331875-23-000040-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1331875/000133187523000040/fnf-20230713.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001331875-23-000040
- JSON: https://secwatch.observer/filing/0001331875-23-000040.json
- Plain text: https://secwatch.observer/filing/0001331875-23-000040.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.