注释： ①目前对于财务报告重新表述(financial restatement)尚无统一的定义。美国会计总署 (United States General Accounting Office，GAO)在2002年10月的一份调查报告中 指出，财务报告重...
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财务报告重新表述是对存在错误或误导性信息的历史财务报告进行事后补救的公告行为。
The restatement of financial report is an announcement behavior of afterward remedy to historical financial report with wrong or misleading information.
财务重述是指上市公司在发现并纠正前期财务报告的差错时，重新表述以前公布的财务报告的行为。
The term "financial restatements" refers to the behavior that listed companies restate their previously published financial reports when they discover and correct errors of prior periods.
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