TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
RESTATEMENT EARNINGS [1 record]
Record 1 - internal organization data 2007-11-27
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- earnings restatement
1, record 1, English, earnings%20restatement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- restatement of earnings 2, record 1, English, restatement%20of%20earnings
correct
- earnings recast 3, record 1, English, earnings%20recast
correct
- restatement of net income 4, record 1, English, restatement%20of%20net%20income
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The act of amending and re-releasing a previously released earnings statement, with specified intent. 3, record 1, English, - earnings%20restatement
Record number: 1, Textual support number: 1 OBS
An earnings recast or restatement is usually done to several years of income statements, depending on how far back the recasting goes. This benefits investors by making the earnings statement more useful for research and analysis. Information regarding any earnings recast released by a publicly traded company should be stated in the footnotes for the earnings report. 3, record 1, English, - earnings%20restatement
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- retraitement des résultats
1, record 1, French, retraitement%20des%20r%C3%A9sultats
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- retraitement des bénéfices 2, record 1, French, retraitement%20des%20b%C3%A9n%C3%A9fices
masculine noun
- retraitement du bénéfice net 3, record 1, French, retraitement%20du%20b%C3%A9n%C3%A9fice%20net
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Opération qui consiste à modifier et à republier l'état des résultats d'une entreprise. 4, record 1, French, - retraitement%20des%20r%C3%A9sultats
Record number: 1, Textual support number: 1 CONT
Paul Vickery, s'est entendu avec la CVMO [Commission des valeurs mobilières de l'Ontario] et a admis avoir participé à une capitalisation des coûts de la société qui a entraîné un important retraitement des bénéfices en 2004. 2, record 1, French, - retraitement%20des%20r%C3%A9sultats
Record 1, Spanish
Record 1, Textual support, Spanish
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