When Applying Retrospective Adjustments, Current GAAP Requires the Change to Be

Multiple Choice

When applying retrospective adjustments, current GAAP requires the change to be applied so that it includes

A) only the years disclosed in the currently published financial statements
B) all possible years
C) only the earliest possible date from which it can be applied prospectively
D) retroactive application for up to two years and prospective application for the remainder of the periods