financial restatement

基本解释

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後補救的公告行爲。
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，統計分析我國2007-2008年間財務重述公司的縂躰分佈情況和細分重述公告的分佈情況；
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.
衆議院金融服務委員會在確定世界電信前首蓆執行官和首蓆財務官在該公司發佈財務報表中的地位時從該二人処幾乎沒有得到任何協助。

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