👉 In the context of accounting, "restaffing" refers to the process of adjusting a company's accounts to reflect changes in its financial position. This is typically done by making adjustments to the income statement and balance sheet, as well as changing the notes to the financial statements. Restaffing can be used to improve financial transparency and accountability for companies, as it allows them to adjust their financial reports for different scenarios such as unforeseen events or changes in market conditions. It also helps in identifying areas
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