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Revision Restatement

Revision Restatement


Revision Restatement — a financial restatement revision that pertains to a small, relatively inconsequential misstatement or accounting error. Financial restatements of this type are considered adjustments made in the normal course of business and contrast with what are known as reissuance restatements, which address material accounting errors and therefore require reissuance of a past financial statement.

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