For Accounting Changes, Which of the Following Is NOT Allowed

Multiple Choice

For accounting changes, which of the following is NOT allowed?

A) To use retrospective application for an accounting policy change without restatement, if restatement is impractical.
B) To net accounting errors for disclosure purposes.
C) To use prospective application for an accounting policy change, if allowed in the transition policy.
D) To use prospective application for a change in estimate.