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.
财务报告重新表述是对存在错误或误导性信息的历史财务报告进行事后补救的公告行为。
By introducing the system background of financial restatement, we analyzes the listed companies which have published financial restatement from 2007 and 2008.
在介绍我国财务重述制度背景的基础上，统计分析我国2007-2008年间财务重述公司的总体分布情况和细分重述公告的分布情况；
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.
众议院金融服务委员会在确定世界电信前首席执行官和首席财务官在该公司发布财务报表中的地位时从该二人处几乎没有得到任何协助。

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