restatement

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re·state

 (rē-stāt′)
tr.v. re·stat·ed, re·stat·ing, re·states
To state again or in a new form. See Synonyms at repeat.

re·state′ment n.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.restatement - a revised statement
statement - a message that is stated or declared; a communication (oral or written) setting forth particulars or facts etc; "according to his statement he was in London on that day"
demythologisation, demythologization - the restatement of a message (as a religious one) in rational terms
mythologisation, mythologization - the restatement of a message as a myth

restatement

noun
1. The act or process of repeating:
2. A restating of something in other, especially simpler, words:
Translations

restatement

[ˌriːˈsteɪtmənt] N [of argument] → repetición f, reafirmación f; [of case] → nueva exposición f; [of problem] → nuevo planteamiento m

restatement

n
(= expressing again, of reasons) → erneute Nennung; (of problem, argument, theory)erneuter Vortrag; (of case, one’s position)erneute Darstellung; (Mus, of theme) → Wiederaufnahme f
(= expressing differently)Umformulierung f; (of case, one’s position)Neudarstellung f
References in classic literature ?
The theory of the transference of the will of the people to historic persons is merely a paraphrase- a restatement of the question in other words.
To this is appended a restatement of the nature of justice according to common opinion, and an answer is demanded to the question--What is justice, stripped of appearances?
In works on natural history rudimentary organs are generally said to have been created 'for the sake of symmetry,' or in order 'to complete the scheme of nature;' but this seems to me no explanation, merely a restatement of the fact.
In the second place the substance is not original with Pope but is a restatement of the ideas of the Greek Aristotle, the Roman Horace, especially of the French critic Boileau, who was Pope's earlier contemporary, and of various other critical authorities, French and English.
This article analyzes various characteristics of financial statement restatements and frauds discovered from 2000 to 2014 to shed some light on how financial restatements and frauds have been affected by shifts in the regulatory and economic environment.
Understanding whether the likelihood of management turnover related to financial restatements changes after SOX is especially important because restatements have become much more common, with over 10% of publicly traded companies announcing restatements in 2006 (Johnson 2008).
publicly listed companies are restating financial filings more often, but the reasons for restatements have shifted from fraud and revenue to regulatory and accounting issues in recent years.
A Treasury Department-commissioned study, The Changing Nature and Consequences of Public Company Financial Restatements (www.
While the number of public companies announcing financial restatements from 2002 through September 2005 rose from 3.
Amended filings for financial restatements of public companies rose to a record 414 in 2004, up 28 percent from the previous year, according to Huron Consulting Group's 2004 Annual Review of Financial Reporting Matters.