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(cái)務(wù)報(bào)告重新表述是對(duì)存在錯(cuò)誤或誤導(dǎo)性信息的歷史財(cái)務(wù)報(bào)告進(jìn)行事后補(bǔ)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(guó)財(cái)務(wù)重述制度背景的基礎(chǔ)上，統(tǒng)計(jì)分析我國(guó)2007-2008年間財(cái)務(wù)重述公司的總體分布情況和細(xì)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(wù)委員會(huì)在確定世界電信前首席執(zhí)行官和首席財(cái)務(wù)官在該公司發(fā)布財(cái)務(wù)報(bào)表中的地位時(shí)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