restatement

A revision in a company's earlier financial statements.

Investopedia Says:
The need for restating financial figures can result from fraud, misrepresentation, or a simple clerical error.

Related Links:
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This form of executive compensation can pose serious risks for investors. The Dangers Of Options Backdating
Learn the legwork involved in finding out whether your investment can weather a storm. Playing The Sleuth In A Scandal Stock

Correction of a previously issued financial statement, usually because of an accounting irregularity or misrepresentation. Although restatement can result from honest error, the practice became notorious during the wave of corporate scandals in the early 2000s.

noun

1. The act or process of repeating: iteration, reiteration, repetition. See repetition.
2. A restating of something in other, especially simpler, words: paraphrase, rendering, translation, version. See words.

An attempt by the American Law Institute ". . . To present an orderly statement of the general common law of the United States, including in that term not only the law developed solely by judicial decision, but also the law that has grown from the application by the courts of statutes. . . ." Restatement, Torts viii, ix (lst ed). Restatements are compiled according to subject matter; those compiled includecontracts, torts, property, trusts, agency, conflict of laws, judgments, restitution, security, and foreign relations.

The policy of the A.L.I. In the Restatements (Second) has turned away from a mere head count of the jurisdictions in determining what the general state of the law is and has taken into account other factors, such as the modern trend of the law according to influential jurisdictions and well-thought-out opinions. See Wechsler, The Course of the Restatements 55 A.B.A.J. 147 (1969).

Dansk (Danish)
n. - gentagelse, genfremsættelse

Nederlands (Dutch)
herformulering, herhaling

Français (French)
n. - réaffirmation

Deutsch (German)
n. - Neudarstellung, Neuformulierung

Ελληνική (Greek)
n. - επαναδηλώνω, επαναδιατυπώνω (θεωρία κτλ.)

Italiano (Italian)
riaffermazione

Português (Portuguese)
n. - reafirmação (f)

Русский (Russian)
повторное заявление, новая формулировка

Español (Spanish)
n. - repetición, nueva exposición, nuevo planteamiento

Svenska (Swedish)
n. - nytt uttalande

中文（简体）(Chinese (Simplified))
再声明, 重述

中文（繁體）(Chinese (Traditional))
n. - 再聲明, 重述

한국어 (Korean)
n. - 다시 말함, 바꿔 말함

日本語 (Japanese)
n. - 再陳述, 再声明, 言い換え, 換言

العربيه (Arabic)
‏(الاسم) تصربح ثاني‏

עברית (Hebrew)
n. - ‮הודעה נוספת, ניסוח מחדש (של חוק)‬

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