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Restatement may refer to: *
Restatements of the Law In American jurisprudence, the ''Restatements of the Law'' are a set of treatises on legal subjects that seek to inform judges and lawyers about general principles of common law. There are now four series of ''Restatements'', all published by the ...
, published by the American Law Institute as scholarly refinements of black letter law; these include: **
Restatement of Contracts, Second The Restatement (Second) of the Law of Contracts is a legal treatise from the second series of the Restatements of the Law, and seeks to inform judges and lawyers about general principles of contract common law. It is one of the best-recognized and ...
, completed by the American Law Institute in 1979 * Restatement of Policy on Germany, a famous speech by James F. Byrnes, then United States Secretary of State, held in Stuttgart on September 6, 1946 *
Restatement (finance) Restatement may refer to: *Restatements of the Law, published by the American Law Institute as scholarly refinements of black letter law; these include: **Restatement of Contracts, Second, completed by the American Law Institute in 1979 * Restateme ...
, the amendment and republication of a company's
financial statement Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to un ...
to correct an error, or change in accounting standard * Repetition (music) {{disambig