Restatement may refer to:
Restatements of the Law, published by the American Law Institute as scholarly refinements of black letter law; these include: Restatement of Contracts, Second, completed by the American Law Institute in 1979 Restatement of Policy on Germany, a famous speech by James F. Byrnes, then United States Secretary of State, held in Stuttgart on September 6, 1946 Restatement (finance), the amendment and republication of a company's financial statement to correct an error, or change in accounting standard Repetition (music)