Computer Associates ( CA) has restated three years of financial results to reflect inaccurate revenue recognition, but the changes are relatively small and were signaled in earlier filings with the Securities and Exchange Commission.

The software company, which has struggled to put a multibillion-dollar accounting scandal behind it, said revenue had been incorrectly booked for certain renewed contracts during a review of its revenue-recognition policies that followed its switch to a subscription-based business model in 2001.

Under the revisions, CA boosted revenue by $15 million for 2003, by $21 million for 2004 and by $30 million for 2005. However, the company said revenue for fiscal 2006 through 2011 would be reduced by an aggregate of roughly $80 million.

CA also said the restatement boosts stock-based compensation expenses by $126 million in 2003, by $88 million in 2004 and by $39 million in 2005.

The restatements should have no effect on cash flows, the company said.

In recent trading, shares of CA were off 9 cents to $26.38.

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