Explicit Form of Coefficients in any MA(2) Process
  We shall show that for {\it any} $MA(2)$ process (apart from those with coefficients $\theta_1,\theta_2 $ lying on certain line-segments) there is {\it one and only one invertible} $MA(2)$ process with the {\it same} autocovariances $\gamma_0,\gamma_1,\gamma_2$. It is this invertible version which computer-packages fit, regardless, even if data came from a non-invertible $MA(2)$ process. This has consequences for prediction from a fitted process, inasmuch as such prediction would seem to be inappropriate. We express the coefficients $\theta_1,\theta_2 $ of the invertible version in terms of $\gamma_0,\gamma_1,\gamma_2$ explicitly using analytical reasoning, following a graphical approach of Sbrana (2012) which indicates this result within the invertibility region. We also express $(\theta_1,\theta_2)$ in the non-invertibility region. 
Simon Ku and Eugene Seneta
math.ST stat.TH