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Dictionary by pitch.dog
Disclosure, materiality & market conduct · Core

Restatement

Also called: financial restatement

ELI5

Revision of previously issued financial statements because they were materially incorrect.

Used in conversation

“The team needs one controlled copy of restatement, with an owner and date.”

Pitch context

You will see “Restatement” in annual reports, earnings decks, filings and investor presentations when the discussion reaches disclosure, materiality & market conduct.

Why it matters: In disclosure, materiality & market conduct, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Connected terms

  • RestatementThe same visible label “Restatement” names different concepts.
When the words have to travel

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Sources & evidence · 8

Direct term-level sources and supporting source families.