All of the Following Would Be Reported Retrospectively by Restating

Multiple Choice

All of the following would be reported retrospectively by restating prior period's financial results except for a

A) change from the completed-contract method to the percentage-of-completion method for long-term construction contracts
B) correction of an error in previous periods
C) change to the full cost method (from the successful efforts method) for the extractive industry
D) change from the straight-line depreciation method to the sum-of-the-years'-digits method