English to Norwegian Bus/Financial Finance (general) Accounting / financial statements

Noen som vet om vi har et tilsvarende uttrykk på norsk?

Her er en beskrivelse:
Restatements take place when a company revises earnings that it previously reported as being accurate and official. The reason behind the restatement is usually an accounting irregularity, a.k.a., an accounting error that gave investors a rosier picture of the company's finances than was actually the case.

The reason earnings restatements are in the news these days is that companies are coming under greater scrutiny by the public and the government since the recent Enron, WorldCom and other major debacles. Company CEOs and CFOs are worried, if not running scared, about being caught misstating figures and so to prevent further problems, they're turning to this strategy.

Og her er en kort definition:
An earnings restatement, also called an earnings recast, is the act of disclosing amended financial statements.