Which of the Following Would Not Be Accounted for Using

Multiple Choice

Which of the following would not be accounted for using the retrospective approach?

A) A change from LIFO to FIFO inventory costing.
B) A change in accounting for long-term construction contracts by recognizing revenue over time rather than when the contract is completed.
C) A change in depreciation methods.
D) A change from the equity method of accounting for investments.