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Restatement
(redirected from Restatements)

    Also found in: Dictionary/thesaurus, Legal, Wikipedia 0.01 sec.
Restatement
The release of a previously issued financial statement amended with new information. For example, if a company issues a profit-loss statement and then discovers new information that affects the statement, it may amend the profit-loss statement to reflect the new information. When it releases this to the public, the company is said to make a restatement.
restatement
The altered presentation of a portion or all of an earlier financial statement. For example, a firm may issue a restatement of its previously published balance sheet and income statement because it has discovered some heretofore unknown information that should have been included on it.
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Reitenga of the University of Alabama at Tuscaloosa chose the focus of their study based on what they called a surprising lack of data on the consequences of restatements for CFOs.
CFO career paths often stall after a restatement by Walden, Jamie / Arkansas Business
publicly listed companies are restating financial filings more often, but the reasons for restatements have shifted from fraud and revenue to regulatory and accounting issues in recent years.
Treasury report examines financial restatements by McCollum, T. / Internal Auditor
Glass Lewis & Company reports that the number of restatements by U.
Financial restatements: the changing rules of the game by Hay, Laura; Sandefur, Gary / Catalyst (Dublin, Ohio)
 
 
 
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