Which of the Following Disclosures Is Required for a Change

Multiple Choice

Which of the following disclosures is required for a change from sum-of-the-years-digits to straight-line?

A) The cumulative effect on prior years, net of tax, in the current retained earnings statement
B) Restatement of prior years' income statements
C) Recalculation of current and future years' depreciation
D) All of these answer choices are required.