This book is motivated by the long-lasting, although still recent, discussion on how to ensure that accounting numbers, while supporhd by auditors\2019 favourable opinions, are de?nitely reliable and eliminate any suspicion that accounting reports could be affected by opportunism, which is documented by the discovery ol frequent account- ing mistakes. The book analyses and discusses restatements from both the theoretical and the practical perspective, considering the complex environment in which they may occur and focusing particularly on accounting restatements that have affected Eumpeancorpwo?msforoveradecadesimethemndabryadop?onolthelnter national Financial Reporting Standards. |