Definition of "restatements" [restatements]

• Plural form of restatement. (noun)

Wiktionary.org : Text is available under the Creative Commons Attribution-ShareAlike License

• "There are quite a few in which the restatements will be a result of GAAP changing."
• "The cumulative effect of the restatements was a $92 million reduction in net income over the restatement period, Dell disclosed yesterday."
• "The restatements are the result of a management-initiated review of the company's "service revenue activity and forecasting process.""