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Re-Issuance Restatement

A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

Big R Restatement

A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

Revision Restatement

A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...

Little R Restatement

A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...

Accounting Restatement

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...