Definitions
from Wiktionary, Creative Commons Attribution/Share-Alike License.
- noun Plural form of
restatement .
Etymologies
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Examples
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There are quite a few in which the restatements will be a result of GAAP changing.
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The cumulative effect of the restatements was a $92 million reduction in net income over the restatement period, Dell disclosed yesterday.
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The restatements are the result of a management-initiated review of the company's "service revenue activity and forecasting process."
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And until we start to get the actual effect of earnings restatements, which isn't going start happening really until the September quarter, we are not going to know what earnings are.
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One source of the restatements was the application of the purchase price for the acquisition of United.
unknown title 2011
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One possible measure of audit quality is the number of accounting corrections, known as "restatements," issued by companies.
Peekaboo: New boss over corporate audits is much like the old one 2010
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Office Depot said the restatements will reduce full-year tax benefits by approximately $80 million, and will reduce net earnings for 2010 from a loss of $33 million to a loss of $46 million.
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Bank of America's restatements, announced Monday, were taken only in "call reports" filed to bank regulators.
FDIC: 884 'Problem' Banks Remain Even as Profits Grow Alan Zibel 2011
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The Sarbanes-Oxley regulations caused an initial spike in restatements as companies scrambled to comply with them and discovered old errors as regulators stepped up their scrutiny of audits.
The Big Number 2011
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Subsequent restatements to its accounts revealed a depleted balance sheet.
Fujifilm Says It Proposed Investing in Olympus Juro Osawa 2012
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