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270 Resources for

restatement

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Maxim Completes Restatement of Financial Statements: Maxim Integrated Products, Inc. (PINKSHEETS: MXIM) announced that it has completed the restatement of its financial statements for stock-based compensation and certain other adjustments and filed with the U.S. Securities and Exchange Commission SEC its Annual Reports on Form 10-K for fiscal years 2006, 2007 and 2008 and its Quarterly...; Tags: adjustment, Benefits, Company, compensation, FINANCE, financial, Investment, restatement, SEC, stock; Research articles 2008-09-30
International Rectifier to Host Conference Call on August 4, 2008 to Discuss Restatement Results: EL SEGUNDO, Calif. -- International Rectifier Corporation (NYSE:IRF) today announced the filing of its financial restatement for certain prior periods. The Company expects to file with the Securities and Exchange Commission SEC its 2007 annual report on Form 10-K and quarterly reports on Form 10-Q for the quarters ending March...; Tags: Company, FINANCE, financial, restatement, SEC; Research articles 2008-08-01
ArthroCare Announces Informal Inquiry by SEC: AUSTIN, Texas -- ArthroCare Corp. (NASDAQ: ARTC) announced today that it has been informed by the SEC's Fort Worth District Office that the Staff of the SEC's Division of Enforcement is conducting an informal inquiry into accounting matters related to ArthroCare Corporation arising out of the Company's recently announced restatement...; Tags: accounting, Company, FINANCE, financial, restatement, SEC; Research articles 2008-07-24
With EGTRRA restatement, a perfect time for plan changes: If you offer a defined contribution plan to your workers, your plan document must be restated with the IRS sometime within the next year. This is a result of the Economic Growth and Tax Relief Tax Reconciliation Act of 2001. The IRS is now requiring a complete plan...; Tags: Internal Revenue Service, restatement; Research articles 2008-06-15
International Rectifier Provides Update on Restatement Process: Company Receives New York Stock Exchange Listing Extension EL SEGUNDO, Calif. -- International Rectifier Corporation (NYSE:IRF) today announced that the estimated filing date of the restatement will be later than June 17, 2008, its most recent target date. The Company is completing its 2007 annual report on Form 10-K...; Tags: Company, FINANCE, NYSE Euronext, restatement, SEC; Research articles 2008-06-13

Is there a duty? Limiting college and university liability for student suicide.: This Note argues that nonclinician administrators employed by institutions of higher education do not have a special relationship with their students such that they have a duty to act with reasonable care to prevent a foreseeable student suicide. Courts that have in recent years ruled to...; Tags: administrator, Massachusetts Institute of Technology, Restatement, suicide; Research articles 2008-05-01
COMPANY SHAKES UP EXECS AMID SEC PROBE: Westmoreland Coal Co. replaced its chief financial officer Wednesday and promoted three other executives to new accounting posts in the wake of two earnings restatements in 16 months. The move comes two days after the company told stockholders it is being investigatted by the Securities and Exchange...; Tags: accounting, CFO, Company, FINANCE, Investment, restatement, SEC, Westmoreland Coal Co.; Research articles 2008-04-03
SEC IS INVESTIGATING ACCOUNTING ERRORS: Federal securities regulators are investigating Westmoreland Coal Co. for accounting errors that have forced the company to revise its earnings twice in the past 16 months. The Colorado Springs-based company revealed the probe Monday in a filing with the Securities and Exchange Commission that also disclosed that...; Tags: accounting, FINANCE, Investment, restatement, SEC, Westmoreland Coal Co.; Research articles 2008-04-01
Merge Healthcare Announces Delay in Filing 2007 Annual Report: Company to file within extension period permitted by SEC Rule 12b-25 MILWAUKEE -- Merge Healthcare Incorporated (NASDAQ:MRGE)(TSX:MRG), today announced that it is delaying the filing with the U.S. Securities and Exchange Commission (the "SEC") of its annual report on Form 10-K for the year ended December 31, 2007 (the...; Tags: Company, FINANCE, HEALTHCARE, restatement, SEC, SOFTWARE; Research articles 2008-03-17
Westmoreland Completes Restatement; Reports Results for the Third Quarter of 2007; Extends Filing Date of Form 10-K for Year Ended December 31, 2007; Closes Roanoke Valley Project Refinancing: COLORADO SPRINGS, Colo. -- Westmoreland Coal Company (AMEX: WLB) reported today that it had completed the previously announced restatement to correct errors in the amounts recorded for the Company's post-retirement medical benefit obligations and related expenses, its stock-based compensation expense and its state income taxes. The Company has filed its...; Tags: Benefits, Company, FINANCE, financial, restatement, SEC, shareholder, Taxes, Westmoreland Coal Co.; Research articles 2008-03-17
CIFiR backs mandatory XBRL, tougher restatement criteria: It has apparently gone unnoticed that the SEC Advisory Committee on Improvements to Financial Reporting CIFiR, which I mentioned last month, will recommend to the Securities & Exchange Commission SEC to begin phased-in, mandatory adoption of XBRL tagging. The "developed proposal" that was published at the Committee's January 11 meeting...; Tags: FINANCE, restatement, SEC, XBRL; Research articles 2008-03-01
Actel Corporation Announces Q4 FY2007 Conference Call: Actel Corporation (NASDAQ: ACTL) has scheduled a conference call to discuss the Company's financial results for its fourth fiscal quarter on Wednesday, February 20, 2008, at 2:00 p.m. Pacific Time / 5:00 p.m. Eastern Time. The Company today became current in its filings with the Securities and Exchange Commission...; Tags: FINANCE, financial, Nasdaq Stock Market Inc., restatement, SEC; Research articles 2008-02-11
IMA begins Finance GRC practice: Finance Governance, Risk, and Compliance (FGRC[TM]) was one of the strategic initiatives the IMA[R] Board of Directors approved at its June 2007 Board meeting. Finance Governance, Risk, and Compliance is a unique complement to the growing and evolving area of GRC. FGRC is meant to provide resources, research, and professional...; Tags: accounting, board, FINANCE, financial, restatement, SEC; Research articles 2008-02-01
Beazer Homes Provides Business Update: Company to Exit Mortgage Origination Business; Enters into Marketing Arrangement with Countrywide; Company Implements Conclusions from Comprehensive Market Review and Provides Certain Preliminary First Quarter Operating Data ATLANTA -- Beazer Homes USA, Inc. (NYSE: BZH) (www.beazer.com) today announced the discontinuation of mortgage origination services through Beazer Mortgage...; Tags: audit, Company, Countrywide Financial Corp., FINANCE, financial, NYSE Euronext, restatement; Research articles 2008-02-01
SEC advisory panel recommends wholesale changes in US accounting: WASHINGTON -- A Securities and Exchange Commission advisory group voted Friday to approve recommendations for wholesale changes in U.S. accounting and financial reporting. Among the changes unanimously backed by the panel: base U.S. accounting rules on transactions and activities to avoid special treatment for various industries, limit corporate...; Tags: accounting, FINANCE, financial, restatement, SEC; Research articles 2008-01-14
The domestic legal status of customary international law in the United States: lessons from the federal courts' experience with general maritime law: Table of Contents I. Introduction II. The Domestic Legal Status of Customary International Law A. Customary International Law B. The CIL Debate C. Federal Common Law D. Isolating the Important Questions ...; Tags: Bradley, Cir, Government, Marshall, Restatement, SOFTWARE, statute, U.S., U.S. Congress; Research articles 2008-01-01
No restatements needed from Novell, SEC decides: Novell Inc., the second-largest seller of Linux software in the United States, said the U.S. Securities and Exchange Commission completed a review of its annual and quarterly reports and no restatements are needed. Novell, which has a Utah facility with about 1,200 employees, had postponed its fourth-quarter and...; Tags: FINANCE, Linux, Novell Inc., restatement, SEC, SOFTWARE; Research articles 2007-12-13
MarkWest Energy Partners Announces Restatement of Certain Prior Periods with No Change to the Balance Sheet, Income from Operations, Net Income, or Distributable Cash Flow: DENVER -- MarkWest Energy Partners, L.P. (NYSE: MWE) today announced that the General Partner of MarkWest Energy Partners, L.P. and the Audit Committee of its Board of Directors determined it is necessary to restate the Partnership's consolidated financial statements for the years ended December 31, 2006 and 2005, including the...; Tags: FINANCE, income, partnership, restatement, revenue, SEC, security; Research articles 2007-10-31
MarkWest Hydrocarbon Announces Restatement of Certain Prior Periods with No Change to the Balance Sheet, Income from Operations, Net Income, or Distributable Cash Flow: DENVER -- MarkWest Hydrocarbon, Inc. (AMEX: MWP) today announced that the Audit Committee of its Board of Directors determined it is necessary to restate the Company's consolidated financial statements for the years ended December 31, 2006 and 2005, including the quarters therein, and the quarters ended March 31 and June...; Tags: Company, FINANCE, income, restatement, SEC, security; Research articles 2007-10-31
Beazer Homes Commences Consent Solicitation from Holders of Senior Notes and Senior Convertible Notes: ATLANTA -- Beazer Homes USA, Inc. (NYSE: BZH) (www.beazer.com) announced today that it is soliciting consents from the Holders of its $1.525 billion of outstanding Senior Notes and Senior Convertible Notes (the "Notes") to approve proposed amendments and a proposed waiver pursuant to the indentures under which the Notes were...; Tags: Beazer Homes USA Inc., Company, FINANCE, financial, Groupware, restatement, SEC, SOFTWARE, solicitation; Research articles 2007-10-15