Which of the Following Isnot a Change in Accounting Principle

Multiple Choice

Which of the following isnot a change in accounting principle?

A) A change from FIFO to LIFO for inventory valuation
B) A change from completed-contracts to percentage-of-completion
C) A change from eight years to five years in the useful life of a depreciable asset
D) A change from double-declining-balance to straight-line depreciation