All of the Following Are Considered to Be Changes in Accounting

Multiple Choice

All of the following are considered to be changes in accounting entities that require retrospective restatement of past financial statements except

A) there is a change in the specific subsidiaries that make up the group of companies that are consolidated when financial statements are presented.
B) consolidated or combined statements are presented in place of the statements of individual companies.
C) the companies included in the combined financial statements change.
D) a company acquires a trademark and changes the name of its business operations.