If a Company Changes the Method It Uses to Compute

Multiple Choice

If a company changes the method it uses to compute the allowance for uncollectible accounts receivable because more recent information has become available, how is this change in method is accounted for?

A) The change is only reported in the current period in which the change is made.
B) The change is reported in all future periods affected by the change.
C) Previously issued financial statements are not adjusted by the change.
D) All of these are correct ways to account for the change.