1.   The previous result has been restated to fit in with new accounting standards.

2.   In addition, Westinghouse will restate previous results to reflect that its defense-electronics unit and Knoll Group division are discontinued operations.

3.   Results have been restated to include those three acquisitions, Tyco said.

4.   That helps earnings because Mexican accounting rules require that results be restated to reflect inflation.

5.   The company said it restated the results so that sales were recognized in the appropriate periods.

6.   The company also restated its results for previous quarters after the SEC refused to approve its accounting procedures.

7.   The results were restated to reflect changes in accounting standards for insurers.

8.   The year-earlier results have been restated to comply with U.K. accounting rules.

9.   The year-earlier results were restated to include the November purchase of Continental Cablevision Inc.

10.   Those that do not follow the guidelines, could be asked to restate their results or face enforcement actions.