Sentence examples for restatement to from inspiring English sources

Skyworks' actions can be seen as trying to force such a restatement to buttress its case.

NorthPoint, based in San Francisco, attributed the restatement to bad debt.

The company's chief executive, Richard Bravman, said in a statement, "We anticipate the financial impact of this restatement to be consistent with the company's previous disclosures".

A $386 million downward restatement to earnings this week also cast a spotlight on the company's accounting, though investors quickly brushed off the modest revision.

It attributed the restatement to control issues that "were the result of the company's extensive global presence, a highly decentralized structure and poor integration of past acquisitions".

Last week, however, Interpublic said that a further review found additional problems and raised the estimate of the restatement to as much as $120 million.

Dell said it expects the biggest restatements to come in the first quarter of 2003 and second quarter of 2004, where reductions should be 10percentto13percentcent.

Nortel hasn't filed any financial statements for 2004 as it unravels an accounting mess that will result in restatements to prior years' results and the shifting of billions of dollars in revenue.

On October 16 , 2001 Enron announced that restatements to its financial statements for years 1997 to 2000 were necessary to correct accounting violations.

On Aug. 13, Interpublic said the restatement was to have been $68.5 million; yesterday it amended that to say the amount was "not expected to exceed $120 million".

A court thus employed Restatement §90 to hold that promise binding and require employer to pay the promised pension.