NEW YORK (CNN/Money) - Walt Disney Co. on Friday amended financial filings with the Securities and Exchange Commission for the fiscal first and second quarters, saying it had made a math error.

The company said it had made errors in its income statements for the two quarters after it adjusted the numbers to account for a new accounting rule that requires companies to write down the value of their goodwill assets to reflect declines in value.

The restatement boosted reported earnings per share for the company, but a spokesman called it a "non-material human math error" that does not affect the company's reported pro forma earnings -- which exclude certain charges -- cash flow or its balance sheet.

After the restatement, Disney (DIS: Research, Estimates) reported fiscal 2002 earnings of $613 million, or 29 cents per share, compared with a previously reported $358 million, or 17 cents.

The company restated 2000 earnings to $2.2 billion, or $1.03 per share, compared with a previously reported $1.6 billion, or 76 cents.

In the filing, Disney said it did not eliminate all of the goodwill and intangible asset charges associated with its Internet Group.

Under a recently accounting rule, called FAS 142, companies are required to write down their goodwill assets to reflect any permanent decline in value.