Hey Matt,
I think a test that might help is to ask yourself how you would acknowledge previous publication if you put the poem in a book. Would you say, "originally appeared in Journal A," or "originally appeared in Journal B?"
One could say about a given poem something like, "originally appeared in Journal A in a substantially different form, under a different title." But even so, if you would feel obligated to attribute the poem to Journal A, then I think you have to recognize that Journal A has "first rights" and the poem was "published" there first.
Imagine the editors of the two journals, each having assumed they were publishing a poem for the first time, looking at your acknowledgements page and seeing the poem attributed to both Journal A and Journal B. They might rightfully feel deceived.
Of course, you might not care how they'd feel, or you might never plan to publish the poem with a publication acknowledgement, in which cases, it doesn't really matter. But I think the thought experiment might help with how to answer your question.
David R.
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