restatement

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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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
The third seems to be nothing more than a re-statement of the fourth of the Treasurer's reasons/excuses listed above.
Rise was followed by Cities and the Creative Class, a more succinct though considerably drier re-statement of the same basic ideas.
The speech offered no new policies or course corrections, and for the most part was a re-statement of the ideas and language which Bush has been employing for two and a half years to explain the war and assert that it was an integral part of a broader struggle to protect the US from terrorism.
* Delivering accurate bad debt forecasts to avoid re-statement of earnings
In 1993, the 25th anniversary of Humanae vitae's re-statement of the teaching, he said, "Everyone in the church is called upon to begin again" (PM, March 22).
Postwar Academic Fiction provides a useful introductory overview, a careful and sympathetic re-statement of the ethical and professional dilemmas negotiated by the fictional intelligentsia; but the questions it raises over the complex affiliations between academic institutions and literary genres are worthy of a more searching investigation.
There was no mention of it either in the most recent re-statement of their method (Bland and Altman, 2003) or in a recent critique focused on bias (Ludbrook, 2002).
This is the most complete re-statement of realism for very many years.
But it's not hard to spot the subtext when Boyd says of the new five-year relationship with the Kennedy Center: 'It's a re-statement of faith in our future by one of the world's leading arts centres: that's good for us everywhere.' The Kennedy Center itself also needed a re-statement of faith, as Kaiser explains.
The time has come for a re-statement of the content of Judaism.