    Sentence L& . The  investigation appears  to be focused ow eertai  geeounting practices co to the  interactive   nTTE 7                           emphasis en revenue  recognition +s Activisia:  said in an SEC filing .    Sentence 2: According to  the company filings , the investigatio!  * appears to be focused on certail  accounting practices cammen to the  interactive entertainment industry ,  with pacific emphasis an revenue  recognition         