Significant Accounting Policies Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2021

Effects of the changes to the previously reported statements of income

The impact of the error on the consolidated balance sheet as of September 30, 2020 is as follows:


(in millions)	As Reported		Adjustments		As Revised
Receivables	$	1,200.6	$	32.5	$	1,233.1
Investments	1,270.5		34.0		1,304.5
Assets of consolidated investment products
Cash and cash equivalents	930.7		32.3		963.0
Investments, at fair value	2,709.2		1,364.8		4,074.0
Total Assets	20,220.9		1,463.6		21,684.5

Liabilities of consolidated investment products
Accounts payable and accrued expenses	$	510.1	$	101.1	$	611.2
Debt	1,333.4		1,467.2		2,800.6
Total Liabilities	8,705.2		1,568.3		10,273.5

Nonredeemable noncontrolling interests	$	859.3	$	(104.7)	$	754.6
Stockholders’ equity	10,973.8		(104.7)		10,869.1
Total Liabilities, Redeemable Noncontrolling Interest and Stockholders’ Equity	20,220.9		1,463.6		21,684.5

The impact of the error on the consolidated statements of cash flows for the fiscal year ended September 30, 2020 and September 30, 2019 is as follows:


(in millions) for the fiscal years ended September 30,	2020						2019
	As Reported		Adjustments		As Revised		As Reported		Adjustments		As Revised
Net cash provided by operating activities	$	1,021.4	$	61.9	$	1,083.3	$	201.6	$	66.9	$	268.5
Net cash used in investing activities	(3,243.1)		(818.8)		(4,061.9)		(1,077.1)		(198.3)		(1,275.4)
Net cash provided by (used in) financing activities	194.2		540.2		734.4		(40.5)		380.4		339.9