For the Purpose of AASB 108,which of the Following Is

Multiple Choice

For the purpose of AASB 108,which of the following is not considered to represent a change in an accounting policy?

A) the change from the use of straight- line depreciation to reducing- balance depreciation
B) the application of a new accounting policy for transactions,other events or conditions that did not occur previously or were immaterial
C) the application of an accounting policy for transactions,other events or conditions that differ in substance from those previously occurring
D) both B and C