restatement

UK
/ˌriːˈsteɪtmənt/
US
/ˌriːˈsteɪtmənt/
restatementnoun
restatements
pl
UK
/ˌriːˈsteɪtmənt/
US
/ˌriːˈsteɪtmənt/
Translations
The restatement of the company's financial results was necessary.
Переформулировка финансовых результатов компании была необходима.
повторное изложение
The restatement of the argument helped clarify the main points.
Повторное изложение аргумента помогло прояснить основные моменты.
Definitions
The act of stating something again or differently, especially more clearly or convincingly.
The lawyer's restatement of the case helped the jury understand the key points.
A revised statement or version of something, often to clarify or update the original.
The restatement of the financial report was necessary to correct previous errors.
Finance: the revised issuance of previously released financial statements to correct errors or omissions.
After discovering the discrepancy, the firm issued a restatement of its 2022 earnings.
restatementadjective
UK
/ˌriːˈsteɪtmənt/
US
/ˌriˈsteɪtmənt/
Attributive use of the noun before another noun (e.g., "restatement project").
Definitions
Attributive; relating to or constituting a restatement.
The board approved the restatement proposal unanimously.
restatementproper noun
Definitions
Any of several authoritative treatises produced by the American Law Institute that summarize and clarify U.S. common law in a specific field (usually capitalized).
Judges often cite the Restatement (Second) of Torts when analyzing negligence cases.