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http://www.thestreet.com/_yahoo/tech/scottmoritz/10121878.html

Nortel said an early review found that about $900 million of liabilities (including accruals and provisions) carried on its previously reported balance sheet as of June 30, 2003, should be released into prior periods in the restatements.

The company also said that "related reviews identified that aggregate revenue of approximately $92 million recognized in 2000, 2001, 2002 and the first and second quarters of 2003 related to certain contracts should have been deferred to later periods."

上面两个数字好象是要Restate 的东西.但看起来不象是太坏的事. 不过我是不懂会计的,最好有精通会计的人给解释解释.
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Replies, comments and Discussions:

  • 枫下家园 / 理财投资税务 / 这是NT财务问题的原话:“ plans to restate its last three years' financials to fix hundreds of millions of dollars' worth of accounting mistakes”
    • http://www.thestreet.com/_yahoo/tech/scottmoritz/10121878.html
      Nortel said an early review found that about $900 million of liabilities (including accruals and provisions) carried on its previously reported balance sheet as of June 30, 2003, should be released into prior periods in the restatements.

      The company also said that "related reviews identified that aggregate revenue of approximately $92 million recognized in 2000, 2001, 2002 and the first and second quarters of 2003 related to certain contracts should have been deferred to later periods."

      上面两个数字好象是要Restate 的东西.但看起来不象是太坏的事. 不过我是不懂会计的,最好有精通会计的人给解释解释.
      • They are all bad thing...
        1. NT's expense will be inflated and thus reduce profit for previous session. But good for June 30.

        2. NT signed a contract in 2001 for a work in 2002. So you can't count this money in 2001. Bad for previous years but good for later years.
    • 像我们预期的PCS倒了。。。。今天跌了17%, 报表出来了, 没有达到预期。。。
    • 谁是会计师, 解释一下nT的问题吧。。。谢谢。。。
      • The company said it expects the restatements will show a reduction net losses previously reported for 2000, 2001 and 2002,
        and an increase in shareholder equity and net assets reported on its balance sheet as of June 30.