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FASB & EITF UPDATE Financial Reporting Update October 21, 2004 - page 16 / 47

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16 / 47

New! EITF Consensus Effective in 2004

Issue 02-14

Initial determination should be based in circumstances that exist at adoption date

For investments that are in substance common stock but were not accounted for under the equity method -- cumulative effect change in in accounting

For investments that are not in-substance common stock but were accounted for under the equity method -- do not reverse previously issued equity method earnings or losses

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