This excerpt taken from the GDP 10-Q filed May 7, 2009.
NOTE 2Retrospective Adjustment of Prior Period Financial Statements
We adopted FSP APB 14-1 on January 1, 2009. FSP APB 14-1 did not allow early adoption but does require that previously issued financial statements for comparability purposes be retrospectively adjusted for affect of the standard. The following tables reflect the retrospective application to the line items affected on previously issued financial statements.
GOODRICH PETROLEUM CORPORATION AND SUBSIDIARIES