UPDATE 1-Visteon restates results for 2002-2004


(Adds details on restatements, background) CHICAGO, Nov 22 (Reuters) - Auto parts maker Visteon Corp. on Tuesday filed restated financial results for 2002 through 2004, and delayed quarterly reports from the first three quarters of 2005 with federal regulators. Visteon in October said it expected to restate results because of accounting errors in the reporting of expenses for freight, raw materials and other costs arising mainly from improper conduct by two former nonexecutive finance ...

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