Define: Accounting Restatement

What does "Accounting Restatement" mean? The meaning differs based on the contract. We found 2 definitions across 2 companies in SEC filings.

Definition 1 (BROADRIDGE FINANCIAL SOLUTIONS, INC., seen in 1 filing)

Accounting Restatement means an accounting restatement required due to material noncompliance of the Company with any financial reporting requirement under the U.S. federal securities laws, including any required accounting restatement to correct an error in previously issued financial statements that is material to the previously issued financial statements, or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.

Source: BROADRIDGE FINANCIAL SOLUTIONS, INC. 10-K

Definition 2 (DEERE & CO, seen in 1 filing)

Accounting Restatement means an accounting restatement of its financial statements due to the Company s material noncompliance with any financial reporting requirement under the securities laws, including any required accounting restatement to correct an error in previously issued financial statements that is material to the previously issued financial statements, or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.

Source: DEERE & CO 10-K

Data extracted from 3 SEC EDGAR filings across 2 companies. Source: Material contracts (Exhibit 10) filed under Regulation S-K.

This page presents definitions found in actual SEC filings for informational purposes. The specific definition appropriate for your contract may vary based on jurisdiction, industry, and specific circumstances. Consult with a qualified attorney for legal advice.

Occurrences: 3
Companies: 2
Keywords:
Accounting Restatementdefinitioncontract languagelegal termSEC filing

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