secwatch.observer — SEC 8-K summary
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Issuer:     Fidelity National Financial, Inc. (FNF)
CIK:        0001331875
Form:       8-K
Filed at:   2023-07-13T23:59:59+00:00
Accession:  0001331875-23-000040
Event type: other_material
Sentiment:  neutral
Materiality: 0.55
Item codes: 7.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1331875/000133187523000040/0001331875-23-000040-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1331875/000133187523000040/fnf-20230713.htm
  HTML page:      https://secwatch.observer/filing/0001331875-23-000040

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer