Which of the Following Is Not a Change in Accounting

Multiple Choice

Which of the following is not a change in accounting principle that usually is accounted for by retrospectively revising prior financial statements?

A) Change from FIFO to the average method of inventory costing.
B) Change from SYD to DDB depreciation.
C) Change from the average method of inventory costing to FIFO.
D) Change from the LIFO to the FIFO method of inventory costing.