financial restatementglossary / FINANCIAL RESTATEMENT financial restatement. A report correcting material errors in a financial statement, esp. to adjust profits and losses after an accounting procedure has been disallowed. 词条贡献者 双语律师Terence,国际知名法学院法律专业,擅长翻译各类与油气、资源与采矿业相关的法律文件。