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  2. Restatement - Wikipedia

    en.wikipedia.org/wiki/Restatement

    Restatement of Policy on Germany, a famous speech by James F. Byrnes, then United States Secretary of State, held in Stuttgart on September 6, 1946; Restatement (finance), the amendment and republication of a company's financial statement to correct an error, or change in accounting standard; Repetition (music)

  3. Inflation accounting - Wikipedia

    en.wikipedia.org/wiki/Inflation_accounting

    The restatement of historical cost financial statements in terms of IAS 29 does not signify the abolishment of the historical cost model. This is confirmed by PricewaterhouseCoopers: "Inflation-adjusted financial statements are an extension to, not a departure from, historical cost accounting." [15]

  4. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...

  5. Symbotic (SYM) Restates Financial Results Amid Securities ...

    lite.aol.com/tech/story/0022/20241225/9323904.htm

    Symbotic (SYM) Restates Financial Results Amid Securities Class Action Over Improper Accounting – Hagens Berman SAN FRANCISCO, Dec. 25, 2024 (GLOBE NEWSWIRE) -- On December 4, 2024, automation technology company Symbotic Inc. (NASDAQ: SYM) filed restated financial statements for the quarters ended December 30, 2023, March 30, 2024, and June ...

  6. ModusLink Provides Update on Restatement Process - AOL

    www.aol.com/2012/10/15/moduslink-provides-update...

    ModusLink Provides Update on Restatement Process WALTHAM, Mass.--(BUSINESS WIRE)-- ModusLink Global Solutions™ Inc. (NAS: MLNK) today announced that the filing of its Annual Report on Form 10-K ...

  7. HickoryTech Announces Restatement of Financial Statements ...

    www.aol.com/news/2012-10-24-hickorytech...

    HickoryTech Announces Restatement of Financial Statements Related to Accounting for Interest Rate Swaps under FASB ASC 815 Interest expense corrected, does not affect cash flows MANKATO, Minn ...

  8. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.

  9. Annual report - Wikipedia

    en.wikipedia.org/wiki/Annual_report

    Statement of Directors' responsibilities for the shareholders' financial statements The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable Law of the Republic of Ireland, including the accounting standards issued by the Accounting Standards Board and published by The Institute of Chartered Accountants.