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The department said AIDS data were continually restated because of new reporting requirements and changes in classification, like those by the World Health Organization.
Atlas, based in Purchase, N.Y., has said the results were restated because of errors in accounting for inventory, bad debts and maintenance.
They started with the announcement last July that the company would be delaying its second quarterly report, and that annual reports for 2010 and 2011 would have to be restated because of problems with revenue recognition.
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Any action on them would be in addition to the $7 billion that WorldCom has already said it will have to restate because of improper accounting.
The problems at McCann Europe accounted for $101 million of the $181.3 million in earnings that Interpublic is restating because of the irregularities and other financial problems, which date from 1996 through the second quarter of 2002.
In subsection (a), the definitions are derived from section 2502(a) of the Intermodal Surface Transportation Efficiency Act of 1991 (Public Law 102 240, 105 Stat. 2081) and are restated because those definitions apply to the source provisions being restated in this section.
Software makers including SkillSoft, Peregrine Systems Inc. and Transaction Systems Architects Inc. have said they will restate results because of improperly booked sales.
Another proposal calls for chief executives and other officers to be forced to return bonuses and stock option awards when their companies have to restate earnings because of misconduct.
BearingPoint, the computer consultant that in August said that it would restate results because of accounting errors, trimmed its net for the first three quarters of fiscal 2003 by $13 million, or 7 cents a share.
[C14.] Consultant Cuts Net for 3 Quarters BearingPoint, the computer consultant that said in August that it would restate results because of accounting errors, trimmed its net income for the first three quarters of fiscal 2003 by $13 million, or 7 cents a share.
The stock lost 68% of its value from January through mid-August, much of that coming in June when the company said it was going to restate earnings because of questionable accounting.
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