restatement — Re·state·ment /ˌrē stāt mənt/ n: any of several volumes produced by the American Law Institute and authored by legal scholars and experts that set forth statements of major areas of law (as contracts, torts, trusts, and property) and are widely… … Law dictionary
restatement — 1803, from RESTATE (Cf. restate) + MENT (Cf. ment) … Etymology dictionary
restatement — [[t]ri͟ːste͟ɪtmənt[/t]] restatements N COUNT: usu N of n A restatement of something that has been said or written is another statement that repeats it, usually in a slightly different form. [FORMAL] I hope this book is not yet another restatement … English dictionary
Restatement — The revision and publication of one or more of a company s previous financial statements. A restatement is necessary when it is determined that a previous statement contains a material inaccuracy. The need to restate financial figures can result… … Investment dictionary
restatement — restate UK US /ˌriːˈsteɪt/ verb [T] ► ACCOUNTING, FINANCE if a company restates its results, it calculates them again and announces a new amount for its profits, sales, etc.: »The company will have to restate earnings , converting reported… … Financial and business terms
Restatement of the Law — A series of legal treatises that set out basic U.S. law on a variety of subjects, written and updated by legal scholars and published by the American Law Institutes. While not having the force of statutes or court rulings, the Restatements (as… … Law dictionary
restatement of law — A series of volumes regarded as an authoritative work of legal scholarship prepared by the authors, scholars, and members of the judiciary who comprise the American Law Institute (ALI), which presents a survey of a general area of the law and the … Law dictionary
Restatement of Policy on Germany — is a famous speech by James F. Byrnes, then United States Secretary of State, held in Stuttgart on September 6, 1946. Also known as the Speech of hope it set the tone of future U.S. policy as it repudiated the Morgenthau Plan economic policies… … Wikipedia
Restatement (Second) of Contracts — The Restatement (Second) of the Law of Contracts is one of the most well recognized and frequently cited legal treatisesAcceptable citation format under the Bluebook: Restatement (Second) of Contracts § (1981). The Bluebook: A Uniform System of… … Wikipedia
Restatement of the law — Als restatements of the law werden im Recht der Vereinigten Staaten die vom American Law Institute herausgegeben Abhandlungen bezeichnet, die das case law der einzelnen Bundesstaaten systematisch darstellen. Sie haben nicht den Rang einer echten… … Deutsch Wikipedia
