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:
- 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 ...
- 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 ...
- 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 ...
- Restatement - Merriam-Webster Online
... RESTATEMENT. <the press release provides no new details—it is merely a restatement of information we already have> ...
- 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 ...
- 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 ...
- 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 ...
- 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, ...