Focus Media (FMCN +6.8%) spiked higher in late trading after filing a 20-F and an amended 6-K. In the 6-K, Focus restates its 2011 results to account for a $38.3M impairment loss related to its investment in VisionChina (VISN). This results in its 2011 GAAP EPS falling to $1.17 from $1.45. However, its non-GAAP EPS remains fixed at $2.05. Frequent critic Muddy Waters isn't satisfied.