- The revision of an *accounting or *financial statement item to incorporate specific changes.
Auditor's dictionary. 2014.
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Restatement — may refer to:*Restatement of History of Islam, 1996 book written by Sayed Ali Asgher Razwy, history of Islam is retold from the Shi a perspective *Restatement of the Law, published by the American Law Institute as scholarly refinements of black… … Wikipedia
restatement — Re·state·ment /ˌrē stāt mənt/ n: any of several volumes produced by the American Law Institute and authored by legal scholars and experts that set forth statements of major areas of law (as contracts, torts, trusts, and property) and are widely… … Law dictionary
restatement — 1803, from RESTATE (Cf. restate) + MENT (Cf. ment) … Etymology dictionary
restatement — [[t]ri͟ːste͟ɪtmənt[/t]] restatements N COUNT: usu N of n A restatement of something that has been said or written is another statement that repeats it, usually in a slightly different form. [FORMAL] I hope this book is not yet another restatement … English dictionary
Restatement — 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 statement contains a material inaccuracy. The need to restate financial figures can result… … Investment dictionary
restatement — restate UK US /ˌriːˈsteɪt/ verb [T] ► ACCOUNTING, FINANCE if a company restates its results, it calculates them again and announces a new amount for its profits, sales, etc.: »The company will have to restate earnings , converting reported… … Financial and business terms
restatement — noun Date: 1803 1. something that is restated 2. the act of restating … New Collegiate Dictionary
restatement — See restate. * * * … Universalium
Restatement — noun Any of several treatises published by the in which a group of legal scholars within a field of law set forth the principles of that field of law based on legal precedents … Wiktionary
restatement — noun a) The act of restating b) A second or subsequent statement … Wiktionary
restatement — (Roget s Thesaurus II) 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 … English dictionary for students