Listed Below Are Five Terms Followed by a List of Phrases

Multiple Choice

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term.
-Pro forma disclosure

A) No journal entry needed, but disclosure is required.
B) Handled prospectively.
C) Adjustment to retained earnings of earliest year reported.
D) Not used for changes in accounting principle.
E) Information for change in reporting entity.