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The phrase "accounting restatements" is correct and usable in written English.
It can be used in contexts related to financial reporting, where a company revises its previously issued financial statements to correct errors or reflect changes in accounting principles.
Example: "The company announced accounting restatements for the last three fiscal years due to discrepancies in revenue recognition."
Alternatives: "financial restatements" or "revised financial statements".
Exact(20)
Over 100 took accounting restatements.
As WorldCom's accounting restatements grow, this claim looks increasingly suspect.
G.M. said the latest accounting restatements relate to how cash flow was classified.
Three separate issues are involved in the accounting restatements, with the largest concerning Xerox's accounting for leases of its copiers.
The revelations that sparked the crisis in October, about off-balance sheet partnerships, accounting restatements and an investigation by the Securities and Exchange Commission, were embarrassing, certainly.
The revelations that sparked the crisis in October, about off-balance-sheet partnerships, accounting restatements and the investigation by the Securities and Exchange Commission, were embarrassing, certainly.
Similar(39)
Without Advanced Analogic making an accounting restatement, it will be a high hurdle for Skyworks to meet.
Even if the accounting restatement were not a MAC, the Diamond/Pringles MAC clause has a second unusual feature.
The transactions led to an accounting restatement by A.I.G. of at least $2 billion, but Mr. Greenberg said the vast majority of the restatement "was unnecessary".
The accounting restatement and suspensions provided P.&G. with grounds to assert a material adverse change claim in order to terminate the deal.
The courts have never said so, but the rule of thumb is that any accounting restatement that throws off earnings by 5 to 10 percent is material.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com