Exchange Currency

restatement

A revision to one or more of a company's financial statements. A company may need to issue a restatement on its previously announced financial information for many reasons, including simple calculation mistakes, or as a result of discovering fraudulent accounting activity.

Related information about restatement:
  1. Restatements of the Law - Wikipedia, the free encyclopedia
    Individual Restatement volumes are essentially codifications of case law, which are common law judge-made doctrines that develop gradually over time ...
     
  2. Restatement (Second) of Contracts - Wikipedia, the free encyclopedia
    The Restatement (Second) of the Law of Contracts is one of the best-recognized and frequently-cited legal treatises in all of American jurisprudence. Every first ...
     
  3. restatement - definition of restatement by the Free Online Dictionary ...
    tr.v. re·stat·ed, re·stat·ing, re·states. To state again or in a new form. See Synonyms at repeat. re·state ment n. ThesaurusLegend: Synonyms Related Words ...
     
  4. Restatement - Merriam-Webster Online
    ... RESTATEMENT. <the press release provides no new details—it is merely a restatement of information we already have> ...
     
  5. Restatement Definition | Investopedia
    The revision and publication of one or more of a company's previous financial statements. A restatement is necessary when it is determined that a previous ...
     
  6. Restatements - Secondary Sources: ALRs, Encyclopedias, Law ...
    Sep 28, 2012 ... The most heavily cited Restatements are the Restatement of Torts and the ... The ALI web site contains information regarding Restatement ...
     
  7. Restatement of the Law, Second, Torts, § 652
    Restatement of the Law, Second, Torts, § 652. Copyright (c) 1977, The ... These restrictions are treated in Division Five of this Restatement. See especially ...
     
  8. Restatement Third, Restitution and Unjust Enrichment
    This project replaces the original Restatement of Restitution, promulgated in 1937. Restatement Third restores the full title, Restitution and Unjust Enrichment, ...