Which of the Following Is Not a Change That Affects

Multiple Choice

Which of the following is not a change that affects consistency and, therefore, does not require an emphasis of matter paragraph?

A) Change in an estimate, such as a decrease in the life of an asset for depreciation purposes.
B) Correction of errors by changing from non- IFRS to IFRS.
C) Change in accounting principle, such as a change from LIFO to FIFO.
D) Change in reporting entity, such as the inclusion of an additional company in combined financial statements.