TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

RESTATEMENT EARNINGS [1 record]

Record 1 2007-11-27

English

Subject field(s)
  • Financial Accounting
DEF

The act of amending and re-releasing a previously released earnings statement, with specified intent.

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.

French

Domaine(s)
  • Comptabilité générale
DEF

Opération qui consiste à modifier et à republier l'état des résultats d'une entreprise.

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.

Spanish

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