included a foreign subsidiary in its 2006 consolidated financial statements. The subsidiary was acquired in 2003 and was excluded from previous consolidations. The change was caused by the elimination of foreign exchange controls. Including the subsidiary in the 2006 consolidated financial statements results in an accounting change that should be reported
By footnote disclosure only.
Currently and prospectively.
Currently with footnote disclosure of pro forma effects of retroactive application.
By restating the financial statements of all prior periods presented.
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