Sentence examples for of restatement from inspiring English sources

Computer industry analysts said Thursday that they expected investors to be relieved the investigation was complete and that the amount of restatement was relatively small compared to Dell's $12 billion in net income during the period in question.

While the statement suggests that all issues relate to prior periods, it is very difficult given the likely scale of restatement to have any confidence in our previous forecasts for the current year and beyond.

But what seemed certain was that Mr. Brown had faced down his foes, again, by a combination of restatement of his belief in his own "moral compass" and duty to remain in office, and the disorganized and headless character of his would-be usurpers.

Aigler was a renowned expert on real property law and one of the advisors to the American Law Institute in the drafting of the Restatement of the Law of Property.

A round of restatements followed.

Mr. Beresford also expressed surprise that the number of restatements of audited financial results had risen.

The second leading reason, causing 12.6percentt of restatements, was the handling of reserves and contingency funds.

The high number of suits stems in part from the rising number of restatements of earnings by publicly held companies.

The largest number of restatements, 20.2percentt of the total, came from companies improperly recognizing revenue on transactions, the group said.

A study of all earnings restatements -- by Andersen, no less -- found that the largest number of restatements came from companies in California, followed by Texas, Massachusetts and New York.

The Huron Consulting Group said the number of restatements more than doubled, to 270 last year from about 120 in 1997.