financial restatement

基本解釋

The restatement of financial report is an announcement behavior of afterward remedy to historical financial report with wrong or misleading information.
財務報告重新表述是對存在錯誤或誤導性信息的歷史財務報告進行事后補救的公告行為。
By introducing the system background of financial restatement, we analyzes the listed companies which have published financial restatement from 2007 and 2008.
在介紹我國財務重述制度背景的基礎上，統(tǒng)計分析我國2007-2008年間財務重述公司的總體分布情況和細分重述公告的分布情況；
The House Financial Services Committee received little assistance from the former CEO and CFO of WorldCom in its attempts to ascertain their role in the company's restatement of accounts.
眾議院金融服務委員會在確定世界電信前首席執(zhí)行官和首席財務官在該公司發(fā)布財務報表中的地位時從該二人處幾乎沒有得到任何協(xié)助。

At many institutions, clawbacks only come into play when there has been a financial restatement.
FORBES: It Is Time For Real Bank Clawbacks
The company also is n the middle of a financial restatement for 2010, 2011 and Q1 2012.
FORBES: Suntech: Investors Fret Over $541M In Debt Due 3/15
Nevertheless, many U.S. companies have voluntarily adopted them, though most apply only in the event of a financial restatement.
FORBES: It Is Time For Real Bank Clawbacks